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一、国家授权投资机构产生的必然性 党的十四届三中全会《关于建立社会主义市场经济体制若干问题的决定》提出:“以公有制为主体的现代企业制度是社会主义市场经济的基础”,“企业中的国有资产属于国家,企业拥有包括国家在内的投资者形成的全部法人财产权。”据此,国有企业改革的方向是建立产权明晰、权责明确、政企分开、管理科学的现代企业制度。国有企业建立现代企业制度的重点和关键是明确国有企业的直接投资主体,即明确国有企业的国家股权由谁行使。彻底改变过去的那种国有资产在理论上出资者明确,实际上出资者含糊的状况,做到产权明晰,以确保国有资产的合法权益。从全民所有制的法律性质来说,国有资产的真正所有者是全体人民,但无数个人组成的“人民”无法直接行使国有资产产权,只能由国家在名义上代表人民行使财产所有权,国家通过立法授权政府作为国有资产的出资人和投资主体。政府面对成千上万的国有企业,不可能直接委派数以万计的人担任出资人代表或董事,为此在法律上必须为企业创设一个国有资产的拟制主体,即人为创设的不同于政府这一出资人的代表并且行使所有权的投资主体,由此便产生国家授权投资的机构。
I. The Inevitability of State Authorized Investment Institutions The “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic Structure” at the Third Plenary Session of the 14th Central Committee of the Party put forward the following: “The modern enterprise system with public ownership as the mainstay is the foundation of the socialist market economy.” “State-owned assets in enterprises belong to the state and all enterprises have the property rights of all legal persons formed by investors, including the state.” Accordingly, the direction of the reform of state-owned enterprises is to establish a modernized system of property rights with clear powers and responsibilities, separation of government from enterprises and management of science Enterprise system. The key and key point in establishing a modern enterprise system for state-owned enterprises is to clarify the main body of direct investment in state-owned enterprises, that is, to clarify who exercised the state equity in state-owned enterprises. To completely change the state-owned assets of the past, the theoretician investors clearly, in fact, investors ambiguous situation, so property rights clear, to ensure the legitimate rights and interests of state-owned assets. In terms of the legal nature of ownership by the whole people, the true owner of state assets is the entire population, but countless individuals can not directly exercise their property rights in state-owned assets. Only the state exercises property ownership nominally on behalf of the people, and the state passes the legislation Authorize the government as a contributor and investor of state-owned assets. In the face of tens of thousands of state-owned enterprises, it is impossible for the government to directly appoint tens of thousands of people to act as representatives or directors of investors. Therefore, it is necessary for the government to create a legal entity for the enterprises that is supposed to be state-owned assets The investment body, which is the representative of the government investor and exercises ownership, thus generates the state-authorized investment agency.