摘要
从资产和资本分离来看 ,实物形态的资产在企业中形成企业法人所有权 ,资产价值表现的资本则在投资者形成以获取增量利益为目的的资本权。资本权经济法性质的确定 ,资本权与所有权两权分开是政企分开的关键 。
Material property forms property ownership of enterprise. The capital which embodies the property value then forms capital right by which investors seek to get incremental interests. The capital right's nature of economic law and the two-right-division between the capital right and the ownership are the key of division between the government and enterprises. So the acceleration of capital circulation is a magic weapon to bring life to the state-owned economy.
出处
《湘潭大学社会科学学报》
2001年第4期116-119,共4页
Social Science Journal of Xiangtan University
