组织化竞争时代的国有企业及制度回应

State-Owned Enterprises and Institutional Response in the Era of Organized Competition

随着数字经济的发展,企业发展分化进一步扩大,大型企业与政府之间的关系更为复杂。政府与企业两者本质上同为组织,国有企业是结合了两者特点的一种复合性组织,是政府光明正大地使用企业形式的表现。西方垄断企业虽名为企业,实际上通过游说等方式对政府产生了实质性影响。国有企业有其时代使命,应当坚持道路自信肯定国有企业的重要作用,并通过国有资本经营预算、公司法、破产法等制度完善促进国有企业更好服务于国民经济发展。本文以政府经营性行为与公共商行为制度的公共性为核心,从理论上解释了国有企业的正当性基础,提出要完善作为基础性制度保障的国有资本经营预算制度,并提出了完善从国有企业设立运营到破产的全流程规范、从财务会计到审计的全方面规制等具体建议。并建议需要重视国有企业内部分化现象,针对不同类型的国有企业的特征进行具体规范。

With the development of the digital economy,the differentiation of enterprise development has further expanded,and the relationship between large enterprises and the government has become more complicated.Both the government and the enterprise are organizations in nature,and the state-owned enterprise is the compound organization combining their features and the representation of the government’s fair use of enterprise form.Although Western monopoly enterprises are called enterprises,they actually exert substantial influence on the government through lobbying and other methods.State-owned enterprises have their own mission of the times,thus,confidence in the path should be bolstered and the important role of state-owned enterprises should be affirmed.To help state-owned enterprises better serve the development of the national economy,the systems like state-owned capital management budget,company law,bankruptcy law should be amended.This paper takes the publicity of the government’s management behavior and public commercial behavior system as the core.It theoretically explains the legitimacy of state-owned enterprises and proposes to improve the state-owned capital management budget system as a basic institutional guarantee.In addition,it puts forward specific suggestions on improving the whole process,from the establishment and operation of state-owned enterprises to bankruptcy and the comprehensive regulation from financial accounting to auditing.It also suggests that attention should be paid to the internal differentiation of state-owned enterprises,and specific specifications should be made according to the characteristics of different types of state-owned enterprises.