企业国有资产法律监管制度的出资人视角分析  

The analysis from the perspective of investors of the supervision and regulation system on the state-owned assets of enterprises

作　　者：荣振华[1] 曲卫彬[2] 

机构地区：[1]东北财经大学津桥商学院 [2]东北财经大学财税学院,辽宁沈阳116600

出　　处：《广西政法管理干部学院学报》2009年第6期64-69,共6页Journal of Guangxi Administrative Cadre Institute of Politics and Law

基　　金：辽宁省教育厅高等学校科研项目(项目批准号:2008193)阶段性研究成果

摘　　要：国有资产出资人与其所投资的企业之间的法律性质直接决定了国有资产运营的方式,也导致了不同的国有资产监督形式和不同的监管内容。采取股权模式的出资方式符合市场经济运行的规律,并有利于国有资产产权主体更好地发挥监督职能。但股权模式下国有资产监管的效率取决于国家股东权的行使质量。从基于出资人的视角来看,我国国有资监管环节的设置对国家股东权的行使质量起到至关重要的作用。The legal nature between the investor of state- owned assets and the enterprises which are invested by the investor of state - owned assets directly determines the operation of state - owned assets, and leads to the different form of state - owned assets supervision and regulation of content. Investing rnodel of stock ownership account with the rule of market economic function, and is propitious to property rights owner of state-owned assets better play the main supervision functions. However, efficiency of state - owned assets supervision and regulation on the mode of stock ownership depends on the quality of the exercise of national shareholder rights. Based on the perspective of investors, the section of China＇ s state-owned asset of supervision and reg- ulation set up plays a crucial role for the exercise quality o{ state- owned stock right.

关 键 词：国有资产 自益权 共益权 国有独资公司 

分 类 号：D922.291[政治法律—经济法学] F279.21[政治法律—法学]