管资本、管资产与管企业的理论逻辑及实践意义

Theoretical Logic and Practical Significance of Managing Capital,Managing Assets and Managing Enterprises

党的十八届三中全会提出“以管资本为主加强国有资产监管”以后,各级国有资产监管机构积极转变监管职能,专业化、体系化、法治化监管体制日益成熟定型。但在实践中也有一些争议,主要聚焦在如何正确理解管资本的理论内涵及本质要求。党的十九届五中全会和党的二十大将推动国有资本和国有企业做强做优做大并提,表明资本与企业之间不可分割的关系。本文依照马克思的资本理论并参考西方企业理论,认为从理论逻辑上弄清管资本、管资产与管企业的关系,把握好资本运行规律和企业发展规律,对于做强做优做大国有资本和国有企业、加快建设世界一流企业至关重要。

After the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed to“strengthen the supervision of state-owned assets with the focus on capital management”,state-owned assets supervision agencies at all levels have actively changed their supervisory functions,and the professional,systematic and law-based supervision system has become increasingly mature and finalized.However,there are also some controversies in practice,mainly focusing on how to correctly understand the theoretical connotation and essential requirements of capital management.The Fifth Plenary Session of the Nineteenth Central Committee of the Party and the Twentieth National Congress of the Communist Party of China promoted state-owned capital and state-owned enterprises to become stronger,better and bigger,showing the inseparable relationship between capital and enterprises.According to Marx's capital theory and referring to the western enterprise theory,this paper believes that clarifying the relationship between capital management,asset management and enterprise management theoretically and logically,and grasping the laws of capital operation and enterprise development,are crucial to making state-owned capital and state-owned enterprises stronger,better,bigger and speeding up the construction of world-class enterprises.