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党的十四届三中全会决定和《公司法》明确提出了法人财产权的概念,阐明了出资者所有权和法人财产权之间的产权关系,对解决政资不分、界定国有企业产权、建立法人财产制度具有重大指导意义。确立法人财产权是完善企业法人制度的基本内容,也是国有企业产权关系上的重要制度创新,在认识上和实践上都有许多问题需要探索。 一、法人财产权和企业经营权的本质区别 在十四届三中全会以前,我国的法律文献中没有使用过法人财产权的概念。《民法通则》、《全民所有制工业企业法》和《全民所
The Third Plenary Session of the 14th Central Committee of the Communist Party of China and the Company Law clearly put forward the concept of legal person's property rights. They clarify the relationship between the ownership of the investor and the property rights of the legal person, and clarify the relationship between the ownership of the investor and the legal person, define the property rights of state- Property system has great guiding significance. The establishment of corporate property rights is the basic content of perfecting corporate legal person system, and also an important institutional innovation in the property rights relations of state-owned enterprises. There are many problems to be explored both in understanding and in practice. I. The Essential Difference between Corporate Property Right and Enterprise Management Right Before the Third Plenary Session of the 14th Central Committee, the concept of legal person's property right was not used in the legal documents of our country. “General Principles of Civil Law,” “Industrial Enterprise Law of the People's Republic of China” and “All people.”