现代企业制度视角下国有企业容错制度的构建  

Construction of Fault Tolerance System of State-Owned Enterprises from the Perspective of Modern Enterprise System

作　　者：王新红[1] WANG Xinhong(Law School,Fujian Normal University,Fuzhou 350117,China)

机构地区：[1]福建师范大学法学院,福建福州350117

出　　处：《福建商学院学报》2023年第3期34-40,共7页Journal of Fujian Business University

基　　金：福建省社科规划项目“党组织内嵌国有公司治理结构法律问题研究”(FJ2020B017)。

摘　　要：国有企业容错制度是完善中国特色现代国有企业法律制度的内容之一,是国有企业“弘扬企业家精神”必不可少的制度保障。商业判断规则是现代企业治理制度的组成部分,是对现代企业制度的核心制度束——以防范董事的道德风险为目的建构的系列制度的否定之否定,是对董事与股东利益的平衡。在完善中国特色现代企业制度的背景下,国有企业需要建立容错机制,其产生原因和理由与商业判断规则如出一辙,构建国有企业容错制度,可以商业判断规则为蓝本。但是,中国特色现代国有企业制度在构建容错制度时有自己的特点,这体现在容错主体、被容错主体、容错的条件及后果等方面。Fault tolerance system of state-owned enterprises is one of the content of perfecting the legal system of modern state-owned enterprises with Chinese characteristics,and is an indispensable system guarantee for the state-owned enterprises to“carry forward the entrepreneurs spirit”.Business judgment rule is a part of modern enterprise governance system and the negation of the core system of modern enterprise system-a series of systems constructed to prevent the moral hazard of directors,which is the balance of the interests of directors and shareholders.Under the background that the state-owned enterprises perfect the modern enterprise system with Chinese characteristics,the state-owned enterprises need to establish the fault-tolerant mechanism,which can be based on commercial judgment rules.However,the modern state-owned company system with Chinese characteristics has its own characteristics,which are embodied in the subject of fault tolerance,the object of fault tolerance,the conditions and consequences of fault tolerance.

关 键 词：国有企业 容错制度 商业判断规则 

分 类 号：F276.1[经济管理—企业管理]