摘要
混合所有制企业是中国国有企业改革推进中形成的一种新型企业组织结构形式。基于国有资产对企业资本结构与权力运行关系的影响,准确判定此类企业中的监察对象具有重要意义。《中华人民共和国监察法》设定了监察对象的实质判断标准与基本类型,监察对象的准确制定是监察法治主义的基础,也是监察权正确行使的元问题,然而监察实践中,在对混合所有制企业监察对象的识别标准上所采取的同质于国有企业与“惟国有资本论”的判断标准,带来阻碍改革深化的不利后果。“行使公权力”是《中华人民共和国监察法》确立的监察对象的识别标准,是正确判定混合所有制企业中监察对象的准据。国有企业的本质决定了企业出资人行使的是国家公权力,混合所有制企业中接受国有资本授权的主体具有行使国家公权力的适格性,其与“国家公权力”的连结点在于对国有资产保值增值的监督职能。以监察法治主义为导向,应当将资本混合模式、权力来源、授权方式及权利内容作为混合所有制企业监察对象的判断标准。监察对象的识别标准应坚守“国家公权力行使”的实质标准,监察全覆盖并非面面俱到、人人覆盖,而应在实质性理解其内涵的基础上,合理建构起“行使国家公权力”的具体适用标准,以推进监察法治主义目标的实现。
Mixed-ownership enterprises are a new form of corporate organizational structure formed in advancing the reform of state-owned enterprises with Chinese characteristics.In the perspective of the impact of state-owned assets on the relationship between corporate capital structure and power operation,it is of great significance to accurately tell who are to be supervised in such enterprises."Exerting public power"is the only standard established in the Supervision Law to identify supervision objects,and the criterion for correctly determining the objects to be supervised in mixed-ownership enterprises.The nature of state-owned enterprises determines what their investors exert is state public power.In mixed-ownership enterprises,those under the authority of state-owned capital investors are qualified to exercise state public power.And,this qualification lies in the supervisory function of preserving and increasing the value of state-owned assets,and is guided by the rule of law in supervision.The capital mixed model,sources of power,authorization methods,and specification of rights should be used as standards for identifying the objects of supervision in mixed-ownership enterprises.
作者
魏昌东
姚景俊
WEI Chang-dong;YAO Jing-jun
出处
《南京大学学报（哲学．人文科学．社会科学）》
CSSCI
北大核心
2024年第4期129-138,159,共11页
Journal of Nanjing University(Philosophy,Humanities and Social Sciences)
基金
国家社会科学基金重大项目(17ZDA135)。
