对目前国有资产管理体制改革的思考

balanced and run the satisfaction of the people education. Room XX City Bureau of educational supervision of XX municipality May 6, 2016 County economic information and Business Council System Committee two learn a do learning arrangements specific programme for advance full strictly rule party, according to County Organization Department on County two learn a do learning arrangements of specific programme and I Board learning education implementation programme spirit, according to distinguish level, and has targeted solution problem of requirements, ensure learning education made effectiveness, promote all members consciously respected Constitution, and comply with party rules, with XI General Secretary series important speech spirit armed mind, and guide practice, and Promote the work and be qualified party members and learning arrangements are hereby makes the following specific programmes. Learning requirements, on all party members to study the party Constitution and party rules and unify the XI series of important speech, General Secretary, speech learning series to deepen understanding of the Constitution Party rules, Constitution Party rules in the deep insight series address the basic spirit and practical requirements. 1. Constitution Party rules. Learning of the party Constitution, a deep understanding of the partys nature, purpose, guiding principles, goals, organization, good style, grasp conditions, rights and obligations of party members, bearing in mind that oath, clear qualified party member criteria and conditions. Learning the code of self-discipline of the CPC, the CPCs disciplinary regulations, the Chinese Communist Party Member Rights Ordinance and so on, mastering self-discipline standards of four must, the four upholdings, mastering various types of disciplinary offence and punishment provisions. 2. series spoke. To XI General Secretary series important speech reading (2016 version) and out poverty for basic textbook, learning understand XI General Secretary series important speech of basic spirit, learning understand Central ruling acting political new concept new thought new strategy of basic content, learning understand XI General Secretary in Fujian work during advocate of four grassroots immediately on do drop weak bird first fly and the in Nanping research study proposed of gravity Xia moved, and innovation mechanism, important thought, Master and strengthen the party spirit, fulfills the purpose ideas, moral character, conservation related to the basic requirements. Main understand master following aspects content: (1) ideal faith is Communists spirit Shang of calcium, set right of worldview, and Outlook on life, and values; (2) China dream is national of dream, and national of dream, and people of dream, is Chinese modern yilai most great of dream, core Essentials is national prosperity, and national revitalization, and people happiness; (3) China features Socialist is achieved Chinese great revival of way, enhanced road confidence, and theory confidence, and system confidence; (4) four a full Strategy layout is new of history conditions Xia party ruling acting political total strategy, consciously with four a full led the work; (5) insisted innovation, and coordination, and green, and open, and shared development is relationship China development global of one deep change, according to new development concept do job; (6) practice line Socialist core values, promote Socialist thought moral and Chinese traditional virtue对目前国有资产管理体制改革的思考一、关于“国家所有”与“政府履行出资人职责”的关系相比十五届四中全会提出的“国家所有，分级管理”，十六大提出“在坚持国家所有的前提下，中央政府和地方政府分别代表国家履行出资人职责”，显然是前进了一步。最明显的进步在于政府职责由“管理”变为“履行出资人职责”。中央政府和地方政府分别代表国家履行出资人职责，的确存在一个明确政府（特别是地方政府）行使产权的边界问题。政府作为出资人代表，产权（占有权、使用权、 收益权、处置权）中哪些权利有，哪些权利没有？如果地方政府履行出资人职责，把国有企业卖掉，资本利得归谁？资本损失怎样处理？由地方政府履行出资人职 责，中央政府是不是就完全不管了？这些都是不能含糊的问题。二、出资人职责是什么明确政府行使产权的边界，实际上就是明确政府作为出资人代表到底履行什么职责。十六大提出：中央政府和地方政府分别代表国家履行出资人职责，享有所有者权益，权利、义务和责任 相统一，管资产和管人、管事相结合。这些说法，基本上勾勒出了一个人格化的出资人代表的轮廓。但是这种表述仍然有许多值得推敲之处。首先是“享有所有者权益”。所有者权益，是一个物权或财产权的概念，法理上所界定的产权包括收益权、占有权、使用权、处置权。出资人代表行使后三项权利，歧义不大，关键是收益权。政府作为出资人代表所享有的收益权不同于自然人所享有的收益权。其次是“权利、义务和责任相统一”。前面已经对出资人代表享有的权利进行了分析。政府作为出资人代表，所承担的义务与责任也应当进一步明确。作为自然人产权 主体，与获得财产利得这种权利相对应，承担资本亏蚀是一项义务。出资人代表则不同。如果国有资本发生亏蚀，出资人代表要承担的不是经济赔偿（也赔不起）， 其义务更多地表现为责任法律责任或者是政治责任。这也是十六大报告中强调“责任”这个概念的原因。第三是“管资产和管人、管 事相结合”。在国务院机构改革方案说明里，对国有资产监督管理委员会（以下简称“国资委”）的“三管”职责做了界定：通过统计、稽核对所管国有资产的保值 增值情况进行监管，可以认为是管资产；代表国家向部分大型企业派出监事会，通过法定程序对企业负责人进行任免、考核并根据其经营业绩进行奖惩，可以认为是 “管人”；指导推进国有企业改革和重组，拟订国有资产管理的法律、行政法规和制定规章制度，依法对地方国有资产管理进行指导和监督，承办国务院交办的其他 事项，可以认为是“管事”。对比公司法中关于股东代表（也就是所有者代表或出资人代表）职责的规定，我们发现两者还有不小的 差异。首先，在公司法中，没有“管资产”一说，只对按资本管理原则行使所有权有明确规定。其次，“管人”一般是指任免公司董事、监事，而不包括任免总 经理（那是董事会的事），比较而言，机构改革方案说明中“企业负责人”的概念过于含糊。再次，“管事”主要指对企业的收益分配方案、增资和修改章程、股权 或资本交易方案及重大决议事项（如重大投资和债务）有股东表决权，这与国资委管的“事”有很大不同。对比机构改革方案说明中的前言后语，我们也可以看出机构改革方案说明开宗明义地指出了国资委成立的指导思想：贯彻落实党的十六大的要求，推动国有经济布局和结构的战略性调整。可见，国有经济布局和结构的战略性调整，应当是国资委该管的最重要的“事”。参考国资委成立的指导思想和初衷，参照公司法的有关规定，我们认为国资委的职责应当是：制定国有资本营运战略（包括制定战略目标和战略实施方案）；按照 国有资本营运战略调整国有资本的布局和结构；编制国有资本经营预算和报送国有资本经营决算；选派和更换国有资本营运主体（包括国有资产经营公司和大型企业 集团）的董事、监事；考核国有资本营运主体的营运业绩；决定国有资本营运主体的设立、分立、合并、变更等重大事项。三、管资产、管资本还是管企业现阶段，国有资产、国有企业的提法，主要是受到行政管理体制的影响。国务院机构改革方案说明中指出：国资委的监管范围，确定为中央所属企业（不含金融类企 业）的国有资产。地方所属企业的国有资产，由改革后设立的省、市（地）两级地方政府国有资产管理机构负责监管。其他国有资产，依照相关的法律法规进行管 理。这种说法颇有值得商讨之处：其一，随着股权多元化，原来意义上的国有企业会有私人资本、外资注入。此时，所谓中央和地方所属企业中，哪些资产是国有资 产？哪些资产是非国有资产？国有资产的概念难以明确。而提“国有资本”就比较明确了。其二，随着混合所有制企业数量越来越多，国有企业的提法不再恰当。即 使是国有控股的企业，也不能叫做国有企业。这类企业叫做国有资本参与企业为好。其三，“其他国有资产”包括什么资产？按照十六大报告的解释，其他国有资产 应当包括基础设施和重要自然资源。但是这些资产也具有资本化的特征，能够带来资本收益。国资委对其管到清产核资，还是管到资本经营？不明确国有资本的概 念，职责难以到位。因此，在审视国有资本管理体制的未来走向时，应当重视国有资本的概念，而逐步淡化国有资产、国有企业的概念。 四、国有资本管理体制是两层次还是三层次从沪深模式及其他一些地方的实践来看，国有资本管理体制采取了建立国有资本管理委员会资产经营公司国有资本参与企业的三层次模式，以解决直接进行产 权管理、国有企业过多、管理幅度过大的问题。仔细分析，这种模式还有更深层次的优点：这三个层次当中，第一层次是一个政府机构，行使出资人代表职责。在这 一层次里，主要解决的问题是明晰出资人代表形象，将国家的所有权职能与其他职能（主要是社会管理职能）相分离，即所谓的“政资分离”；第二层次在公司 法中被称作“国家授权的投资机构”，其实质是一个资本营运公司。这一机构的目标主要是实现国有资本保值增值和完成国家财务战略的具体任务。在这一层次 里，主要解决的问题是分离所有权和经营权，专注于资本经营；第三层次是国有资本参与企业，主要从事实体经营。在这一层次里，所谓的国有资本参与企业与其他 企业并没有什么本质区别。国有资本可以参与其中，也可以随时撤出。控股、参股或者出让股权，都不会改变企业的实体经营。三个层次中，第二、三层次除了要实现国家财务的一些战略目标外，本质上与其他的投资公司、企业无异。行为最特殊、也最难塑造的是第一层次。在国有资本管理 体制的委托代理链条中，必须建立一种激励和约束的均衡机制，其核心在于第一层次上从政治责、权、利向经济责、权、利的顺利转化。政府受托管理国有资本是通 过政治程序完成的，其有效性取决于政治体制的完善程度。政府在管理国有资产的过程中承担的是政治责任，行使的是政治权力，享有的是政治利益。这是政府责、 权、利的基本特征。但是从第二层次开始，财务主体主要承担经济责任实现国有资本保值增值和促进国民经济健康发展，享有经济利益完成受托责任所获得 的物质和精神满足，行使经济权利国有资本营运的决策权。因此，国资委和国有资本营运公司自身的责、权、利是均衡的。但是，在国资委内部必须实现政治 责、权、利向经济责、权、利的转化，这种转化成功了，就能够建立均衡的国有资本营运的激励和约束机制，国有资本委托代理就可以顺畅运作，国有资本出资人也 就真正到了“位”。五、“内部监督”和“外部监督”的结合问题国资委除了管理职能，还具有监督的职能。 怎样监督呢？国务院机构改革方案说明中提到三条：代表国家向部分大型企业派出监事会；通过统计、稽核对所管国有资产的保值增值情况进行监管；依法对地方国 有资产管理进行指导和监督。前两者是产权监督，后者是行政监督。显然，这些都是国有资产管理体制内部的监督。国资委作为受托者， 接受国务院的授权，自身也要受到监督。但是谁来监督监督者？我们认为，这一监督主体必须来自国资委外部，而且应当是来自政府外部。由全国人大行使对国有资 本管理的监督权是一种较好的模式。人大监督主要是指立法监督，包括制定国有资本管理法、审议和表决国资委编制的国有资本管理预算和决算、任免国资委主 任等具体监督形式。通过人大监督，国有资本监督层次进一步丰富，体制进一步完善，有利于监督、决策、执行三种职能的科学分立。通过以上分析我们也不难发 现，国有资产管理体制改革不可能一步到位，必须将其放到我国经济转型的大背景下考虑。国有资产管理体制改革的成功，有赖于市场经济体制、政治体制、法律环 境的不断完善。本实验的教学目的是使学生在了解与掌握物联网基本架构、物联网关键技术以及物联网发展现状的基础上，通过对物联网在诸多典型领域应用的深度学习与分析总结，使学生对物联网的应用有真实全面的认识full strictly rule party is all members common responsibility, must implementation to each branch and each name members. 3 . Play a vanguard and exemplary role in life. Keep to the correct political orientation, political sensitivity and political judgment, dare to fight against all kinds of wrong thought, wrong words and deeds. (2) firmly establish consciousness of the party, the party members consciousness. Focus on some party members sense of organization and discipline, they do not participate in the Organization, is not required to pay membership dues for a long time, do not play a vanguard and exemplary role, some dont even mention membership, fail to make a distinction between right and wrong, failing to observe political discipline and rules, and so on. Always keep in mind that he is a Communist, strengthen party spirit, listening party, party, party, party, party party guarding party, at the party, the party for the party. (3) strengthening the consciousness of the partys purpose. Focus on peoples conception of some party members, lack of sense of service, do not care for the masses did not take the initiative, and some even hurt public interests, job, excellent thick friends, eating, and so on. Bearing in mind the fundamental purpose of serving, top people at heart, close ties with the masses, be kind to people, dedicated to public service and play a part in poverty relief, with practical actions to win the trust and support of the masses. (4) actively practicing the Socialist core values. Focus on do not observe stringent members, knowledge out of devotion, talk about ethics, good faith is not enough, and some even value distortions, moral misconduct, sexy vulgar, materialistic, and so on. Strengthening moral cultivation, Zonta for good, pay attention to self-discipline, spiritual pursuit, to internalize the core values into conscious action, with exemplary behavior influence and lead people. (5) set up in the practice of promoting reform, development and stability. Focus on some party members with the status quo, a less aggressive mood, depressed, saying sluggish again, just to get by not seeking guodeying, some even perfunctory address, evading responsibility and other issues. Actively adapt to the economic development of the new normal, seriously implement the new development philosophy, hard work hard work hard, based on their own dedication. Second, on the Council of the section-level cadres above requirements section above party cadres to take