CAJ | 학술논문

中国企业的发展和进步与企业制度的选择休戚相关，而在众多制度之中，产权制度的确定关系着企业的所有权和经营权的归属。从“两权合一”到“两权分离”，中国企业历经了重大的演变历程。面对市场经济的机遇与挑战，建立起合理的激励机制与约束机制是中国企业两权分离深化改革取得成功的重要保证。在这些机制中，处理好企业的四大收益主体——政府、所有者、经营者和员工之间的关系及其收益分配比例是被普遍关注的。
중국기업적발전화진보여기업제도적선택휴척상관，이재음다제도지중，산권제도적학정관계착기업적소유권화경영권적귀속。종“량권합일”도“량권분리”，중국기업력경료중대적연변역정。면대시장경제적궤우여도전，건립기합리적격려궤제여약속궤제시중국기업량권분리심화개혁취득성공적중요보증。재저사궤제중，처리호기업적사대수익주체——정부、소유자、경영자화원공지간적관계급기수익분배비례시피보편관주적。
The development of Chinese enterprises are closely related to their institutions. Among various institutions, property rights have a bearing on the proprietary of the enterprises＇ ownership rights and management rights. Facing opportunities and challenges of the market economy, building up a suitable stimulation and constraint mechanism is significant for Chinese enterprises to achieve success in deepening reform in the separation of ownership and management. Relationship of the four main bodies of earnings and the distribution of income are commonly regarded. A deep research is made around the problems mentioned above, which will have a positive significance for institution selection of Chinese enterprises.