公司法与控股公司的有关问题——兼论石油企业的公司制改建

Some Issues on Corporation Law and Holding Com- pany Discussion on Restructuring of Chinese Petroleum Enterprises

控股公司是国外公司制度的重要形式之一。控股公司的形式对我国石油企业建立现代企业制度有很高的参考价值。本文结合公司法从法律角度介绍了控股公司的构成、母子公司法律关系的调整、管理关系、会计制度及控股公司的优点,并对石油企业的公司化改建提出了构想。作者认为石油行业具有特殊性,改建难度较大,因此应分类考虑。对于符合改建条件的大型石油企业可改建为国家独资公司或股份有限公司;符合条件的中小型石油企业改为国家控股的有限责任公司。即使大型石油企业与政府界面上的股权界定暂时不能解决,仍可按企业法调整,其内部的子公司,特别是生产主体以外的部分进行公司制改建的步伐可以加快。

Law.State Economic and Trade Commission A holding company is one of the main forms of foreign corporate organisions. which has a high value of reference for Chinese petroleum enterprises used to set up a modern corporate system- Introducing the Chinese Corporation Law. this article gives us a description of the components of a holding company, the adjustment of the legal relations between the parent company and its subsidiaries, the accounting system and the advantages of a holding company. It also presents an idea for the corporatization of Chinese petroleum enterprises. The author believes that the petroleum industry is very complicated. So it is necessary to classify petroleum enterprises. The large ones, upto the standard, may be turned into slate-owned , single proprietorship companies or companies limited by share with their own investment. The medium or small petroleum enterprises, upto the standard, may be turned into limited companies with the state as shareholder. Even if the problem of the equity division between large petroleum enterprises and the government cannot be solved immediately. their relationship can be adjusted according to the Enterprise Law. For the subsidiaries, especially those nonproductive departments, the pace of construction for the corporatization can be increases.