我国企业资本经营的特征及层次

在我国市场经济建立和不断完善过程中,企业资本经营具有三个特征,即企业资本经营承载着结构调整的重任;具有明显的政府导向性;国有企业产权安排中资本所有者主体的缺位性.企业开展的资本经营包括宏观、微观两个层面.微观层面的资本经营包括资本筹措、资本投入、资本的运动及增值、资本的收益分配、资本的效益评估;宏观层面的资本经营丰富多彩,但资产重组是其主要内容.

The Characteristic and Administrative Levels of Enterprise Capital Management in China

With the market economy consummate and developing,enterprise capital management have three characters:enterprise capital management burdening with the structure adjustment;obviously the govermment guiding;personifying ownership of property rights being absent.The enterprise is in progress of capital management including macroscopic and microcosmic.The microcosmic capital management includes capital raising,investment of enterprise capital,the course of operation and appreciation,profit allocation of enterprise capital management and benefit evaluation of enterprise capital management;the capital management in macroscopic is varied but the problem of capital reorganization is the major content.