摘要
目前,我国国有企业信息公开制度主要以公司信息披露理论为基础,但这一理论思路却忽视了国有企业的基本性质,脱离了国有企业信息公开的既定目标。通过发掘"国家所有"的公共面向和政治维度,析出国有企业的公共性与复合性,在此认知下,国有企业信息公开应将政治民主原则和行政公开原则作为理论基础,并着重解决公共性、复杂性和二元性问题;而实践中则可考虑以国资委"共享"国有企业信息为关键突破点,以优化国资委信息公开工作机制为基本方向,推进国有企业信息公开。
At present,the information openness system of state-owned enterprises in China is mainly based on the theo-ry of corporate information disclosure;however,this theory ignores the basic nature of state-owned enterprises and is di-vorced from the stated goal of state-owned enterprises′information openness.By exploring the public and political dimen-sions of“state ownership”,a nature of publicity and the complexity of state-owned enterprises can be detected.Based on this understanding,the information disclosure of state-owned enterprises should take the principle of political democracy and the principle of administrative openness as theoretical basis,and focuses on solving the problems of publicity,com-plexity and duality.In practice,it may be considered as the key breakthrough point for the SASAC to share“state-owned enterprise information”,so as to optimize the SASAC information disclosure mechanism as the basic direction,and pro-mote state-owned enterprise information openness.
作者
高一飞
GAO Yi-fei(School of Law,Zhejiang GongShang University,Hangzhou 310018,China)
出处
《商业研究》
CSSCI
北大核心
2018年第10期167-176,共10页
Commercial Research
基金
教育部社科司国家人权教育与培训基地重大项目
项目编号:17JJD820019
司法部国家法治与法学理论研究项目
项目编号:16SFB2005
关键词
国有企业信息公开
“国家所有”
政府信息公开
公共性
国资委
state-owned enterprise information openness
state ownership
government information openness
publicity
SASAC
