摘要
通过分析法人财产权与股权的性质、内容,认为法人财产权是公司法人在其存续期间对其财产独立支配使用的一种不完整物权;而股权则是基于股东出资、暂时让渡财产所有权而取得的一种从公司获取经济利益并参与公司经营管理的权利。并对两者进行比较,强调建立现代企业(公司)制度,必须处理好法人财产权与股权的关系,明确界定两者的分离度。摒弃旧观念,在实践中明确法人财产权的独立性,以实现国有企业经营机制的彻底转换。
This paper analyzes the natures of the corporation property right and share right.It points out that the corporation property right is an incomplete real right by which the corporation is able to independently control and use its property during its existence.However,the share right is enjoyed by share holders when they make an investment.They ternporarily give up their ownership but enjoy economic profit frotn the corporation and take part in its management.The comparison of the two rights urges the founding of modern enterprise (corporation)system, keeping well the relation between the corporation property right and share right, clearly defining the boundary of the two rights,and getting rid of out-of-date ideas. In practice, the nature of the corporation property right shouId be clearly defined to realise the complete transforrnation of the management mechanism in state-owned enterprises.
出处
《北方工业大学学报》
1995年第4期83-89,共7页
Journal of North China University of Technology
关键词
法人财产权
股权
国有企业
企业制度
经营管理
economic law, civil law
corporation property right
share right
modern enterprise (corporation) system
state-owned enterprise