论国有企业补贴的规制路径——以竞争中立为视角

Research on the Regulatory Path of Subsidies to State-owned Enterprises——from the Perspective of Competitive Neutrality

政府对国有企业补贴具有国家干预理论、公共利益理论、国有企业社会责任法理基础,但也会产生破坏公平竞争秩序、强化国有企业预算软约束等局限,因此有必要为国有企业补贴设定法律限度。国有企业与民营企业在市场中具有平等的法律地位,为了营造公平的竞争环境,应以竞争中立为原则在适用主体上区分国有企业活动的性质,对国有企业提供的公共服务义务进行合理考量,构建科学的国有企业补贴决策和监督机制,以此对我国竞争性国有企业补贴进行规制。

The subsidies to state-owned enterprises have legal basis of state intervention theory, public interest theory and the social responsibility of state-owned enterprises, but it also destroys the fair competition order, strengthen the state-owned enterprise soft budget constraints and other limitations. Thus, it is necessary to set the legal limitation for subsidies to state-owned enterprises. State-owned enterprises and private enterprises have equal legal status in the market. In order to create a fair competitive environment, the nature of the activities of the state-owned enterprises should be distinguished in the application of the main body, considering the public service obligations provided by state-owned enterprises reasonably, constructing scientific decision-making and supervision mechanism for state-owned enterprises on the basis of the principle of competitive neutrality to regulate subsidy of competitive state-owned enterprises in China