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国有企业分红制度正式确立,标志着国企改革超越企业层面,进入与国有资本、国有财产体系相衔接的新阶段。然而,关于国有企业如何分红、分红责任、分红救济的具体制度尚未明晰,仍需要进一步完善。根据经济法责权利效相一原则,应当完善分红决策的责任机制,约束分红决策行为。从保护中小股东、减少内部人控制的角度看,应当完善相关的司法救济制度,尤其是应当引进强制分红之诉。国有资本经营预算制度与国企红利及其再分配有着密切联系,因此要完善国有资本经营制度,加强对其的法律控制。
The formal establishment of the dividend system for state-owned enterprises marks that the reform of state-owned enterprises goes beyond the enterprise level and enters a new phase of linking up with state-owned capital and state-owned property. However, the specific system of how state-owned enterprises dividends, dividend responsibilities and dividend relief is still not clear and still needs to be further improved. According to the principle of economic law and power and efficiency, the responsibility mechanism of dividend decision-making should be perfected to restrict the decision-making behavior of dividend. From the perspective of protecting minority shareholders and reducing the control of insiders, the relevant judicial remedy system should be perfected, especially the case of compulsory dividend should be introduced. The state-owned capital management budget system is closely linked with the state-owned enterprise dividend and its redistribution. Therefore, it is necessary to improve the state-owned capital management system and strengthen its legal control.