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《企业国有资产法》于2008年10月颁布并即将于2009年5月7日起实施。笔者认为,《企业国百资产法》是在党的十六大所确立的我国新型国百资产管理体制下规范国家与国有企业之间的责权利关系的一部法律,与时俱进地将国有企业的称谓变更为国家出资企业,并明确规定国家与国有企业之间的关系是出资人与所出资企业的关系,收益管理权是国家作为出资人权利中的重要内各之一。《企业国有资产法》与国有资本收益管理工作关系紧密。笔者试从以下三个方面浅议《企业国有资产法》与国有资本收益管理工作的内在逻辑联系。
The Law on State-owned Assets of Enterprises was promulgated in October 2008 and will come into effect on May 7, 2009. The author believes that the “Enterprise State Asset Law” is a law that regulates the relationship between the state and the state-owned enterprises under the new State-owned assets management system established by the 16th National Congress of the CPC and adheres to the principle of keeping pace with the times The title of state-owned enterprise was changed into a state-funded enterprise, and it was clearly stipulated that the relationship between the state and the state-owned enterprise was the relationship between the investor and the invested enterprise. The revenue-management right was one of the important inner factors of the state as the investor’s rights. The Law on State-owned Assets of Enterprises has a close relationship with the management of revenue from state-owned capital. The author attempts to discuss the inherent logical connection between the “Enterprise State-owned Assets Law” and the state-owned capital return management from the following three aspects.