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国企改革 被改革的应该是谁?
2017-09-24 07:31:52 中国经济网
十八届三中全会《决定》以来,关于国企改革出台的文件并不少,改革试点也是一个接一个,但始终感觉不到改革有实质性的成效。近期,我在学习这些文件,试图能够从中为改革找出答案。学习后,我的体会是我们可能将国有企业这个最基本的概念给忽略掉了。我们总在讲,改革是要将国有企业打造成市场主体,提高国有企业的效率,但这个被改革的的国有企业究竟是个什么样子?你是否真正考虑过?因为自启动国有企业改革以来,国有企业就成了一个动态的、历史的范畴,虽然我们都在说国有企业,但其涵义可能已差之千里。
国有企业改革是始于执行指令性计划的国有企业,当时称之为国营企业。这时的国有企业都是同质的。改革就是缩小国有企业执行指令性计划的范围,扩大对国有企业的市场调节。为此,对国有企业实行了扩大企业自主权、实行经济责任制、实施两步“利改税”、实行承包经营责任制、进行股份制试点等,与此同时,还有一项重要改革就是组建和发展企业集团。这时,处于改革中的国有企业就开始有了差异,有的企业执行指令性计划多一些,有的企业受市场调节多一些,有的企业还发行股票在产权制度上有了变化,还有的企业发展成为由各层级法人企业组成的法人企业联合体,即企业集团。
1993年,以建立现代企业制度为目标开始了公司制改革,并将其定为国有企业改革的方向。至此,以公司制改革试点为起步,国有企业改革进入公司制阶段。1998年,专门管理国有企业的各行业主管部门被撤销,而由其管理的国有企业则被捆绑打包组建了国有企业集团。2003年3月,国务院国资委成立并对中央企业履行出资人职责后,又开始推进中央企业的整合重组,中央企业集团数量不断减少,而其规模则越来越大。这时,国有企业呈现以下特点:一是集团化。我们说中央企业或地方国有企业,一般是指国有企业集团,也称其为企业法人联合体。它由集团公司、二级及以下各级的法人企业构成,法人企业数量众多,层级链条拉得很长。有的还形成了二级甚至三级集团公司。二是单体企业呈现不同的形式。集团公司旗下的各法人企业,有的是按《企业法》登记注册,为工厂制企业;有的是按《公司法》登记,为公司制企业。在公司制中,有的是国有独资公司、有的是国有与非国有共同出资的合资公司、有的是上市公司。在上市公司中,有的部分资产进入上市公司,有的是主营业务进入上市公司,有的是全部资产进入上市公司即实现整体上市。
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