摘要
我国新《公司法》第177条规定,国家出资公司应当依法建立健全内部监督和风险控制制度,加强内部合规管理。建立健全国有企业合规制度是落实党中央深化国有企业改革、优化营商环境、加强产权保护、促进资本市场健康发展等一系列重大决策部署的重要举措,也是国有企业参与全球竞争的必然选择。当前,我国国有企业合规制度的发展仍处于初级模式,立法层面缺少多重激励,企业合规文化尚未生成。建立健全国有企业合规制度,应坚持党的领导,在追求企业利益的同时兼顾公共利益、国家利益。同时,应协调好制度效益与制度成本。此外,应坚持国际化视野和差异化理念,深化国有企业法人治理结构与监督机制改革。
Article 177 of the new Company Law stipulates that a state-funded company should establish and improve its internal supervision and risk control system in accordance with the law,and strengthen internal compliance management.Establishing and improving the compliance system of state-owned enterprises is an important measure to implement a series of major decisions and deployments such as deepening the reform of state-owned enterprises,optimizing the business environment,strengthening the protection of property rights,and promoting the healthy development of the capital market,and is also an inevitable choice for state-owned enterprises to participate in global competition.At present,the development of the compliance system of China′s state-owned enterprises is still in its infancy,and there is a lack of multiple incentives at the legislative level,and the corporate compliance culture has not yet been formed.To establish and improve the compliance system of state-owned enterprises,it is necessary to adhere to the leadership of the Party and take into account the public interests and the nation′s interests while pursuing the interests of the enterprises.At the same time,it is necessary to coordinate the benefits and the costs of the system.In addition,we should adhere to the international vision and the concept of differentiation,and persist in deepening the reform of the governance structure and supervision mechanism of state-owned enterprises.
作者
仇晓光
QIU Xiao-guang(School of Law,Jilin University of Finance and Economics,Changchun 130117,China)
出处
《税务与经济》
CSSCI
北大核心
2024年第6期65-72,共8页
Taxation and Economy
基金
2024年度吉林财经大学研究生科研项目。
关键词
营商环境
合规制度
内部监督
风险控制
Business Environment
Compliance System
Internal Supervision
Risk Prevention
作者简介
仇晓光,男,吉林财经大学法学院教授。
