企业国有资产监管中行政监督法治化指标研究

《中华人民共和国企业国有资产法》原则性地建构了企业国有资产综合监督体制。但是，目前企业国有资产监督管理体制存在出资人和监督人混同，规则的制定者与规则的执行者、受益者混同等问题，很难实现对企业国有资产的全面有效监管。党的十八届三中全会明确提出，要完善国有资产监督管理体制，以管资本为主加强国有资产监管，改革国有资本授权经营体制。这对如何加强企业国有资产监管工作提出了更多挑战。企业国有资产监管工作应当兼顾不同的监管主体、监管手段和监管对象，明确各监管主体的职责边界，从不同环节监督和管理企业国有资产的经营管理行为。企业国有资产监管中行政监督的法治化程度是行政管理体制改革成效的直接反映。建立一套企业国有资产行政监督的法治指标和考核标准，就是为政府在企业国有资产监管领域提供可操作的法治化行为准则。监督主体在运用行政监督手段时，必须在监督依据、监督对象、执法问责等方面符合法治化标准。

Preliminary Study on the Rule of Law Indicators of Administrative Supervision in the Regulation of Enterprises’ State-owned Assets

The law of the People’s Republic of China on state-owned assets of enterprises (hereinafter referred to as the law on state-owned assets of enterprises) establishes a comprehensive supervision system of enterprises’ state-owned assets in principle. However, at present, the supervision and management system of enterprises’ state-owned assets has the confusion between the investor and the supervisor, and the confusion of the rule maker, the executor and the beneficiary, which makes it difficult to realize the comprehensive and effective supervision of state-owned assets of enterprises. The decision at the third plenary session of the 18th central committee of the CPC clearly stated that we should improve the management system of state-owned assets, strengthen the regulation of enterprises’ state-owned assets mainly by capital management, and reform the system for authorized management of state capital. This raises more challenges for how to strengthen the regulation of enterprises’ state-owned assets. The regulation of enterprises’ state-owned assets should give consideration to different regulatory subjects, regulatory means and regulatory objects, clarify the responsibility boundary of each regulatory subject, and supervise the operation and management behaviors of enterprises’ state-owned assets from different links. The degree of legalization of administrative supervision in the regulation of enterprises’ state-owned assets is a direct reflection of the effect of the reform of administrative management system. The establishment of a set of legal indicators and assessment standards for administrative supervision in the regulation of enterprises’ state-owned assets is to provide an operational rule of law code of conduct for the government in the field of the regulation of enterprises’ state-owned assets. When using administrative supervision means, the supervision subject must meet the standards of rule of law in supervision basis, supervision object, law enforcement accountability and other aspects.