管窥国有资产管理体制改革的思考

管窥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？如果地方政府履理行出资人职责，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。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”。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。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。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。QcWA3PtGZ7R4I30kA1DkaGhn3XtKknBYCUDxqA7FHYi2CHhI92tgKQcWA3PtGshLs50cLmTWN60eo8Wgqv7XAv2OHUm32WGeaUwYDIAWGMeR4I30kA1DkaGhn3XtKknBYCUDxqA7FHYi2CHhI92tgKQcWA3PtGZ7R4I30kA1DkaGtgKQcWA3P 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