摘要
随着市场经济的发展,企业国有资产的概念不断得以重新诠释。本文通过分析企业国有资产概念的变迁,认为其本质是出资人所有权,并在区分出资人所有权、企业法人财产权的基础上进一步探讨了如何维护法制统一和国家出资人的权益。
With the development of market economy,the concept of enterprise state-owned assets has been changed and revised continuously.By analyzing its changes,this paper indicates that its nature is investor ownership.Based on the differentiation between the investor ownership and the property right of enterprise legal person,the authors explore how to realize the legal unification and maintain the rights of state ownership.
出处
《商业研究》
CSSCI
北大核心
2011年第6期50-53,共4页
Commercial Research
基金
教育部社科基金项目<企业所有权安排与治理机制的权变模式研究>
项目编号:02JA790041
关键词
企业国有资产
权益
企业法人财产权
出资人所有权
enterprise state-owned assets
rights and interests
property right of enterprise legal person
investor ownership
