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在讨论现代企业产权关系的过程中,不少人都认为在现代企业制度中,企业中的国有资产所有权属于国家,国家要加强对企业中国有资产的管理,企业则要对包括国家在内的出资者承担资产增值保值的责任。然而,根据这种理解,在现代企业的资产中,除国有资产外,还有法人资产和个人资产之分;企业虽对上述资产拥有法人财产权,但资产的直接所有权却归于出资者。这样,包括国家在内的出资者就既拥有企业的资本所有权,又拥有企业的资产所有权。那么,这种出资者的双重所有权,是否符合现代企业制度的基本特征和股份公司的实际状况呢?
In the process of discussing the relationship of modern enterprise property rights, many people believe that in the modern enterprise system, ownership of state-owned assets in enterprises belongs to the state. The state must strengthen the management of assets owned by enterprises in China, and enterprises must include the state, including the state. The funder is responsible for maintaining the value added of the asset. However, according to this understanding, in addition to state-owned assets, there are still legal person assets and individual assets in the assets of modern enterprises. Although an enterprise has legal person property rights over these assets, the direct ownership of the assets is attributed to the investor. In this way, funders, including countries, have both the capital ownership of the company and the ownership of the assets of the company. Then, does the dual ownership of such investors conform to the basic characteristics of the modern enterprise system and the actual state of the stock company?