国家出资企业概念群的界定问题探析——对《企业国有资产法》第五条的审读  

An Analysis on the Definition of the Concept Group of State-funded Enterprises:A Review of Article 5 of Enterprise State-owned Assets Law

作　　者：王新红[1] WANG Xin-hong(School of Law,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：《福建江夏学院学报》2023年第4期37-44,共8页Journal of Fujian Jiangxia 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：《企业国有资产法》第5条包含了国家出资企业等5个法律概念,但却未对它们进行定义,在实践中易生歧义。准确界定以上概念,并厘清它们与相关概念的联系与区别,是贯彻实施并进一步完善《企业国有资产法》的前提和基础。国家出资企业不同于国有企业,它是指政府授权投资的部门或机构代表国家直接出资的企业。国有独资企业和国有独资公司虽然都是以国有独资的形式存在,但两者不仅企业组织形式有本质上的差异,而且在国有经济中的地位和作用也应有显著的差异。国有资本控股公司突出国有资本处于控制地位的特点,而国有控股公司是公司关系法上的概念,强调的是其对其他公司的控制。国有资本参股公司并不是国有企业,国有股东处于小股东的地位,国有股采取优先股的形式及股东直接诉讼,是有效保护国有小股东利益的制度安排。Article 5 of Enterprise State-owned Assets Law contains five legal concepts,including statefunded enterprises,but it does not define them,which is prone to cause ambiguity in practice.Accurately defining the above concepts and clarifying their links and differences with related concepts are the prerequisite and basis for implementing and further improving Enterprise State-owned Assets Law. State- funded enterprises are different from state-owned enterprises in that they are directly funded by departments or institutions authorized by the government to invest on behalf of the state. Although both wholly stateowned enterprises and wholly state-owned companies exist in the form of wholly state-owned enterprises, there are not only essential differences in the form of enterprise organization, but also significant differences in the status and role of the state-owned economy. State-owned capital holding company highlights the characteristics of state-owned capital in a controlling position, while state-owned holding company is a concept in the law of corporate relations, emphasizing its control over other companies. State-owned equity companies are not state-owned enterprises;state-owned shareholders are in the position of minority shareholders;state-owned shares in the form of preferred shares and direct litigation of shareholders are effective institutional arrangements to protect the interests of state-owned minority shareholders.

关 键 词：《企业国有资产法》 国家出资企业 国有企业 

分 类 号：D922.29[政治法律—经济法学]