从身份到契约:企业国有资产出资人制度剖析与重构  

From Identity to Contract:Analysis and Reconstruction of the System for Investors of State-owned Enterprises Assets

作　　者：荣振华[1] 张拓[1] 

机构地区：[1]东北财经大学津桥商学院,辽宁大连116622

出　　处：《河南司法警官职业学院学报》2011年第4期73-77,共5页Journal of Henan Judicial Police Vocational College

基　　金：2010年度辽宁省依法行政研究课题(LNYFXZB014)<企业国有资产监管:法律模式与制度构建>;西南政法大学课题<企业国有资产法律监管制度的出资人视角分析>(2010XZYJS089)阶段性成果

摘　　要：《企业国有资产法》围绕着出资人设计了一系列制度,但这些制度在实践中回应的结果是未能按立法者所愿发挥其应有的作用,其本质根源在于人们对企业国有资产属性的忽视,及履行出资人职能机构的误读,我们不能忽视企业国有资产的特殊属性,应对其进行细化分类,并对不同类别的企业国有资产进行分化管理经营,对于竞争性国有资产进行契约经营,使这部分国有资产还利于民。The Law of State-Owned Enterprises Assets has designed a series of system around contributor Institutions,But the results of the response in practice does not play their due role in accordance with lawmakers wish,its essence source exist in the ignore of attribution of state-owned enterprise assets,and the misreading of the special identity of performing the contributor＇s duties of institutions.We can not ignore the special properties of state-owned enterprises assets,and we should make the detailed classification,and the different categories of state-owned assets of enterprises need different management,the competitive state-owned enterprise assets need contract management,so that this part of assets would bring profits back to the people.

关 键 词：企业国有资产 企业国有资产法 出资人制度 

分 类 号：D922.291.914[政治法律—经济法学]