山东工商学院学报
山東工商學院學報
산동공상학원학보
Journal of Shandong Institute of Business and Technology
2009年
5期
56~61
,共null页
企业国有资产法 公司治理 国有资产流失 现代企业制度
企業國有資產法 公司治理 國有資產流失 現代企業製度
기업국유자산법 공사치리 국유자산류실 현대기업제도
Enterprise State-owned Assets Law; corporate governance ; loss of state-owned assets;modem enterprise system
分析了《企业国有资产法》的立法过程和调整范围，指出《企业国有资产法》对企业国有资产的权益归属和管理体制、国有资本经营预算及监督问题、关系国有资产出资人权益等重大事项均做出了规定，在防治国有资产流失、构建国有独资公司完善的法人治理结构及将传统的政企关系转化为现代公司制度下的股东与经营者之间的制衡关系的方面起到了积极作用。
分析瞭《企業國有資產法》的立法過程和調整範圍，指齣《企業國有資產法》對企業國有資產的權益歸屬和管理體製、國有資本經營預算及鑑督問題、關繫國有資產齣資人權益等重大事項均做齣瞭規定，在防治國有資產流失、構建國有獨資公司完善的法人治理結構及將傳統的政企關繫轉化為現代公司製度下的股東與經營者之間的製衡關繫的方麵起到瞭積極作用。
분석료《기업국유자산법》적입법과정화조정범위，지출《기업국유자산법》대기업국유자산적권익귀속화관리체제、국유자본경영예산급감독문제、관계국유자산출자인권익등중대사항균주출료규정，재방치국유자산류실、구건국유독자공사완선적법인치리결구급장전통적정기관계전화위현대공사제도하적고동여경영자지간적제형관계적방면기도료적겁작용。
Based on the analysis of the legislation and the adjustment range of the Enterprise Stateowned Assets Law, the paper points out that The Enterprise State-owned Assets Law is the guarantee to the foUowing important events： the supervision and management of the state -owned enterprises, issues of state-owned capital operating budget and oversight, the rights and interests of the investors of state-owned assets. This Act plays positive roles in preventing loss of state-owned assets, constructing sound corporate governance structure in state-owned corporate of sole proprietorship; it also helps to change the traditional relationship between government and enterprises into the balance relationship between shareholders and managers under a modem corporate system.
