国企改革与公司制改造若干问题的法律思考
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摘要
文章共分为三部分。第一部分内容为国企改革的历程与基本思路。本部分立足于我国国企改革现实及对国企制度改革历程的回顾，针对我国国企制度存在的种种弊端及其源于历史传统原因和体制因素原因等多方面深刻的影响进行分析。通过对国企制度改革历程中不同阶段情况的总结和回顾，针对国企改革中存在的多种思路和理论进行了分析，提出了我国国企改革应坚持的基本思路，即在坚持公有制度为主体、多种所有制经济共同发展前提下建立现代企业制度，真正建立起产权清晰、责权明确、政企分开、管理科学的现代企业。第二部分内容为国企改革与现代企业制度。本部分从国企改革的目标选择角度出发，在分析我国国企建立现代企业制度时应实现的数个法律目标和现代企业制度的核心内容、基本法律特征后，结合我国国企进行公司制改造实际对国企公司制改造过程中存在的多种理论与现实难题进行了难点分行，针对涉及国企改革成本的承担等一系列问题，提出确立国企现代企业制度的基本途径，指出必须审慎决择国企改革的基本途径，必须确立全新的现代管理理念、重构现代社会及其参与者的现代观念，以确保公司制改造的顺利进行。此外，本部分还对国企可以和应当占据的行业分别进行了分析，对强化国有资产监管制度、健全国有资产管理体制改革的法制保障、培育现代企业家队伍等方面做了有益探讨和分析、提出了相应的思路。第三部分内容为国企公司制度改造的核心问题。本部分又可以分为三个层次。首先是国企产权的界定问题，对什么是
产权、产权与股权的属性关系、我国国企公司制改造中相关产权状况及各
产权主体关系问题、公司财产权与股权的协调处理问题等进行分析，指出
公司经营者剩余控制权与所有者剩余索取权相互间的协调关系，并从效率
最优、利益最大角度论述了与上述两项剩余权利密切相关的公司肚陈会、
董事会与经理层之间的关系问题，以及它们之间不同的价值取向、不同的
利益关注角度;其次是对公司法人治理结构决择问题分析，揭示了公司法
人治理结构的基本内涵，提出理想的或有效的公司治理结构标准应包括的
内容，并在对比分析国内外不同公司法人治理模式基础上，对我国存在的
不同治理模式、发展趋势及现行公司法人治理结构进行了理论探讨和深入
分析。在前述分析和探讨基础上，针对国企公司制改造实践中存在的现有
国企内部法人治理结构及其相互关系、现行治理结构的主要缺陷及我国公
司法人治理结构的重构等提出若干建议;本部分最后对我国国企公司制改
造涉及的诸多问题以及与这些问题相关的社会领域或配套机制方面等进行
了分析和研究:如主要法律法规建设配套状况、国有资产监管和出资人制
度、国有产权交易机制的培育和完善、国企债务重整与获利能力的提高、
相关股权结构的进州步改造与完善、政府角色功能的有效发挥、多元化激
励机制的确立及公司外部监督机制的确立和保障等，并由此提出若千希望
有助于规范和促进国企公司化改造的相关意见和建议。
There are three parts in this thesis. The first part focuses on the course of the reform of the state-owned enterprises and the principles of the reform. This part starts from a retrospect into the reality and the course of the reform of state-owned enterprises in China, analyses the various disadvantages existing in the system of our state-owned enterprises, and discusses their respective causes concerning tradition and system. Through the retrospect and analysis of the course of the reform of the state-owned enterprises at various stages, this thesis discusses a variety of theories concerning the reform and puts forward that the underlying principle of the reform is to stick to the public ownership, to explore diversified forms of ownership and to establish modern enterprise system. The goal is to establish modern enterprises with explicit property rights, clear-cut responsibilities and rights, independence from government, and scientific management. The second part focuses on the goal of and approach to t
he reform of state-owned enterprises. Starting from the perspective of the goal of the reform of state-owned enterprises, this thesis discusses several legal aims in the establishment of modern enterprise system, and the core and the basic legal features of modern enterprises system. Moreover, this thesis explores the diversified difficulties in theory and reality existing in the process of the conversion into standard companies, and puts forward that the approach to the reform should be chosen with care, brand-new modern concepts of management should be established, and modern concepts should re-established and accepted by the modern society and its participants to ensure a smooth conversion of state-owned enterprises into standard companies. This thesis further analyses the industries and trades that state-owned enterprises may and should occupy or participate, the relevant principles in strengthening the system of the supervisory mechanisms of the state property, in the development of legal system for the
guarantee of the reform of the system of the supervisory mechanisms of the state property, and in the education of modern enterprisers. The third part focuses on the significant issues involved in the conversion of state-owned enterprises into standard companies and relevant legal account. This part consists four aspects. The first aspect is the problem of property rights. It involves the concept of property rights, the attributes of and relationship between property rights and stock rights, the state of property rights in the conversion, the cooperation of property rights and stock rights in a company. This thesis further elaborates on the cooperation of the extra right of control on the part of the management and the extra right of demand on the part of the owners. The thesis argues the relationship between
stock-holders, board and management which are closely related with the above two extra rights, and argues the different values and interests held dear by each. The aim of the argumentation is to achieve the most efficiency and interest on each party. The second aspect is the analysis on the selection of corporate governance. It includes the implications of corporate governance, the contents of ideal and effective standard of corporate governance. It further compares the diversified patterns of foreign corporate governance, and explores the current patterns of corporate governance in China and respectively discusses their future development. The third aspect is the analysis of the present corporate governance in China. It involves the constituents of the corporate governance and their relations, the fundamental deficiencies of the corporate governance, and some suggestions concerning the re-establishment of corporate governance in Chinese companies. The fourth aspect is the research of the many issues about t
he state-owned enterprises in their conversion into standard companies, and some social fields and required systems relevant to the above issues, such as the enforcement of required law
产权、产权与股权的属性关系、我国国企公司制改造中相关产权状况及各
产权主体关系问题、公司财产权与股权的协调处理问题等进行分析，指出
公司经营者剩余控制权与所有者剩余索取权相互间的协调关系，并从效率
最优、利益最大角度论述了与上述两项剩余权利密切相关的公司肚陈会、
董事会与经理层之间的关系问题，以及它们之间不同的价值取向、不同的
利益关注角度;其次是对公司法人治理结构决择问题分析，揭示了公司法
人治理结构的基本内涵，提出理想的或有效的公司治理结构标准应包括的
内容，并在对比分析国内外不同公司法人治理模式基础上，对我国存在的
不同治理模式、发展趋势及现行公司法人治理结构进行了理论探讨和深入
分析。在前述分析和探讨基础上，针对国企公司制改造实践中存在的现有
国企内部法人治理结构及其相互关系、现行治理结构的主要缺陷及我国公
司法人治理结构的重构等提出若干建议;本部分最后对我国国企公司制改
造涉及的诸多问题以及与这些问题相关的社会领域或配套机制方面等进行
了分析和研究:如主要法律法规建设配套状况、国有资产监管和出资人制
度、国有产权交易机制的培育和完善、国企债务重整与获利能力的提高、
相关股权结构的进州步改造与完善、政府角色功能的有效发挥、多元化激
励机制的确立及公司外部监督机制的确立和保障等，并由此提出若千希望
有助于规范和促进国企公司化改造的相关意见和建议。
There are three parts in this thesis. The first part focuses on the course of the reform of the state-owned enterprises and the principles of the reform. This part starts from a retrospect into the reality and the course of the reform of state-owned enterprises in China, analyses the various disadvantages existing in the system of our state-owned enterprises, and discusses their respective causes concerning tradition and system. Through the retrospect and analysis of the course of the reform of the state-owned enterprises at various stages, this thesis discusses a variety of theories concerning the reform and puts forward that the underlying principle of the reform is to stick to the public ownership, to explore diversified forms of ownership and to establish modern enterprise system. The goal is to establish modern enterprises with explicit property rights, clear-cut responsibilities and rights, independence from government, and scientific management. The second part focuses on the goal of and approach to t
he reform of state-owned enterprises. Starting from the perspective of the goal of the reform of state-owned enterprises, this thesis discusses several legal aims in the establishment of modern enterprise system, and the core and the basic legal features of modern enterprises system. Moreover, this thesis explores the diversified difficulties in theory and reality existing in the process of the conversion into standard companies, and puts forward that the approach to the reform should be chosen with care, brand-new modern concepts of management should be established, and modern concepts should re-established and accepted by the modern society and its participants to ensure a smooth conversion of state-owned enterprises into standard companies. This thesis further analyses the industries and trades that state-owned enterprises may and should occupy or participate, the relevant principles in strengthening the system of the supervisory mechanisms of the state property, in the development of legal system for the
guarantee of the reform of the system of the supervisory mechanisms of the state property, and in the education of modern enterprisers. The third part focuses on the significant issues involved in the conversion of state-owned enterprises into standard companies and relevant legal account. This part consists four aspects. The first aspect is the problem of property rights. It involves the concept of property rights, the attributes of and relationship between property rights and stock rights, the state of property rights in the conversion, the cooperation of property rights and stock rights in a company. This thesis further elaborates on the cooperation of the extra right of control on the part of the management and the extra right of demand on the part of the owners. The thesis argues the relationship between
stock-holders, board and management which are closely related with the above two extra rights, and argues the different values and interests held dear by each. The aim of the argumentation is to achieve the most efficiency and interest on each party. The second aspect is the analysis on the selection of corporate governance. It includes the implications of corporate governance, the contents of ideal and effective standard of corporate governance. It further compares the diversified patterns of foreign corporate governance, and explores the current patterns of corporate governance in China and respectively discusses their future development. The third aspect is the analysis of the present corporate governance in China. It involves the constituents of the corporate governance and their relations, the fundamental deficiencies of the corporate governance, and some suggestions concerning the re-establishment of corporate governance in Chinese companies. The fourth aspect is the research of the many issues about t
he state-owned enterprises in their conversion into standard companies, and some social fields and required systems relevant to the above issues, such as the enforcement of required law
引文
(1) 中共十六大文件。
(2) 十届全国人大报告。
(3) 徐晓松：《公司法与国有企业改革研究》法律出版社2000年版。
(4) 漆多俊：《国有企业股份公司改组法律问题研究》中国方正出版社2003年版。
(5) 梁慧星主编《民商法论丛》第2卷，法律出版社。
(6) 李国光：《企业改制司法解释条文精释及案例解析》人民法院出版社2003年版。
(7) 中国人民银行《企业改革与金融债权管理工作指南》中国金融出版社1999年版。
(8) 马建堂、刘海泉：《中国国有企业改革的回顾与展望》，首都经济贸易大学出版社2000年版。
(9) 陈长文：《财经法律与企业经营》(法学论丛．民商法系列)，北大出版社会实践2003年版。
(10) 谭崇台：《发展经济学概论》武汉大学出版社2001年版。
(11) 程合红等：《国有股权研究》，中国政法大学出版社2000年版。
(12) 王保树主编：《商事法论集》，第5卷，法律出版社。
(13) 王文杰：《国有企业公司化改制之法律分析》中国政法大学出版社1999年。
(14) 郭富青：《论我国企业兼并的规范化与法制化》，载《法律科学》1997年第4期。
(15) 肖北庚：《国有企业经营者行为法律监控比较研究》，载《甘肃政法学院学报》2000年第1期。
(16) 陈华一：《论政府在现代国有企业制度中的法律地位》，载《中国法学》1999年第5期。
(17) 薛爱娟：《企业并购中需要解决的问题》，载《当代法学》2000年第2期。
(18) 徐晓松：《论国有企业公司制改革中的产权问题》，载《政法论坛》2000年第2期。
(19) 朱永扬：《试论国有企业领导人员任用制度》，载《法学家》2000年第2期。
(20) 石柏林：《国有企业“债转股”的法律思考》，载《中南工业大学学报》2000年第2期。
(21) 金黎明、白彦春：《资产重组中公司法与证券法交叉问题研究》，载《中国证券报》2000年3月24日。
(22) 黄来纪：《防治董事越权初探》，载《上海社会科学院学术季刊》2000年第2期。
(23) 梅慎实：《现代公司机关权力构造论》，中国政法大学出版社2000年修订版。
(24) 张仲福：《联邦德国企业制度》，中国法制出版社1997年版。
(25) 史际春：《国有企业法论》，中国法制出版社1997年版。
(26) 今井贤一、小宫隆太郎主编《现代日本企业制度》，经济科学出版社1995年版。
(27) 梅茵哈特：《欧洲十二国公司法》，李功国、周林彬、陈志则编译，兰州大学出版社1998年版。
(28) F. H. Eastcrbrook and D. R. Fishel, The Econmic structure of corporate Law, Harvard Univerity Press.(1991).
(29) L. C. B. Gower, Gower's Principles of Modern Company Law(fifth Edition, 1992).
(30) Salecm Sheikh, Corporare Social Responsibilities: Lsw and practice, Cavcndish Publishing Limited.(1996).
(2) 十届全国人大报告。
(3) 徐晓松：《公司法与国有企业改革研究》法律出版社2000年版。
(4) 漆多俊：《国有企业股份公司改组法律问题研究》中国方正出版社2003年版。
(5) 梁慧星主编《民商法论丛》第2卷，法律出版社。
(6) 李国光：《企业改制司法解释条文精释及案例解析》人民法院出版社2003年版。
(7) 中国人民银行《企业改革与金融债权管理工作指南》中国金融出版社1999年版。
(8) 马建堂、刘海泉：《中国国有企业改革的回顾与展望》，首都经济贸易大学出版社2000年版。
(9) 陈长文：《财经法律与企业经营》(法学论丛．民商法系列)，北大出版社会实践2003年版。
(10) 谭崇台：《发展经济学概论》武汉大学出版社2001年版。
(11) 程合红等：《国有股权研究》，中国政法大学出版社2000年版。
(12) 王保树主编：《商事法论集》，第5卷，法律出版社。
(13) 王文杰：《国有企业公司化改制之法律分析》中国政法大学出版社1999年。
(14) 郭富青：《论我国企业兼并的规范化与法制化》，载《法律科学》1997年第4期。
(15) 肖北庚：《国有企业经营者行为法律监控比较研究》，载《甘肃政法学院学报》2000年第1期。
(16) 陈华一：《论政府在现代国有企业制度中的法律地位》，载《中国法学》1999年第5期。
(17) 薛爱娟：《企业并购中需要解决的问题》，载《当代法学》2000年第2期。
(18) 徐晓松：《论国有企业公司制改革中的产权问题》，载《政法论坛》2000年第2期。
(19) 朱永扬：《试论国有企业领导人员任用制度》，载《法学家》2000年第2期。
(20) 石柏林：《国有企业“债转股”的法律思考》，载《中南工业大学学报》2000年第2期。
(21) 金黎明、白彦春：《资产重组中公司法与证券法交叉问题研究》，载《中国证券报》2000年3月24日。
(22) 黄来纪：《防治董事越权初探》，载《上海社会科学院学术季刊》2000年第2期。
(23) 梅慎实：《现代公司机关权力构造论》，中国政法大学出版社2000年修订版。
(24) 张仲福：《联邦德国企业制度》，中国法制出版社1997年版。
(25) 史际春：《国有企业法论》，中国法制出版社1997年版。
(26) 今井贤一、小宫隆太郎主编《现代日本企业制度》，经济科学出版社1995年版。
(27) 梅茵哈特：《欧洲十二国公司法》，李功国、周林彬、陈志则编译，兰州大学出版社1998年版。
(28) F. H. Eastcrbrook and D. R. Fishel, The Econmic structure of corporate Law, Harvard Univerity Press.(1991).
(29) L. C. B. Gower, Gower's Principles of Modern Company Law(fifth Edition, 1992).
(30) Salecm Sheikh, Corporare Social Responsibilities: Lsw and practice, Cavcndish Publishing Limited.(1996).