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据1994年8月官方公布的数字,我国国有企业(以下称企业)亏损面达46.4%.造成这一令人忧虑的现象的原因固然很多,但国家与企业的产权关系不明晰方为实质问题.要理顺这一关系,必须从理论和实践两方面明确国家对企业的两个身份和两本帐问题.一、国家对企业应当有两个身份1.此所谓两个身份,一个是社会管理者的身份,另一个是资本所有者的身份.2.当国家以社会管理者身份在企业面前出现的时候,国家是作为主权者,向企业行使行政管理权(或称为经济统治权).国家的这一身份在税收法律关系中即得到充分体现.3.当国家以资本所有者的身份在企业中出现的时候,国家是作为企业的投资者即股东,向企业行使股东
According to official figures released in August 1994, China’s state-owned enterprises (hereinafter referred to as “enterprises”) have a loss of 46.4%. There are many reasons for this worrying phenomenon, but the unclear relationship between the state and the company’s property rights is a substantial issue. To rationalize this relationship, it is necessary to clarify the two identities of the state to the enterprise and the issue of two books from both theoretical and practical aspects. 1. The state should have two identities to the enterprise 1. This so-called two identities, one is the society The identity of the manager, the other is the identity of the capital owner. 2. When the state emerges as a social manager in front of the company, the state acts as a sovereign and exercises administrative power (or economic sovereignty) over the company. The country’s identity is fully reflected in the tax law relationship. 3. When the state appears as a capital owner in a company, the state acts as a company’s investor, ie a shareholder, and exercises its shareholder