摘要
国有企业法理念主营由社会经济、政府与企业关系、国有制等因素决定,我国现行的企业法与国际性的公司法相比在企业性质、企业资产、企业治理等方面都存在一定的差距。本文认为我国国有企业制度改革迫切要求构建新的国企法理念,主要包括国有企业法的自治权利保障理念,人力资本所有权理念,特殊企业形态理念以及经济责任制理念等现代国企法理念以适应我国国有企业制度改革及社会主义市场经济的需要。
Concepts of act of state-owned enterprises are mainly determined by elements such as social economic situation,relationship between government and enterprises,and the ownership by the state,etc.A comparation between Chinese enterprises act now in effect and company act in other countries shows that there is a gap between them in terms of the nature of enterprises,the capital of enterprises,and the management of enterprises.The reformation of institutions of state-owned enterprises stipulates the construction of legal concepts,which include the concept of self-management,of human capital ownship,and so forth.
出处
《中国流通经济》
CSSCI
2003年第4期54-57,共4页
China Business and Market