【作者】 吕萌萌；

【导师】 陈永正；

【作者基本信息】 四川大学 ， 财政学， 2004， 硕士

【摘要】 乡镇企业的产权关系在本质上是集体产权，但由于历史的原因，乡镇政府实际上充当了企业的所有权主体和经营管理主体，乃至企业的投资主体。乡镇企业产权关系的这种扭曲，形成了乡镇企业与乡镇政府特定的产权关系，也就构成了乡镇政府与乡镇企业之间一系列不合理的传统关系的基础。因此，要“明晰产权”，就必须消除乡镇企业的这种产权扭曲，使乡镇政府从企业中彻底退出。“乡镇企业与乡镇政府关系必须进行重新定位”，是本文的主旨所在。 本文共分五部分。首先，本文从乡镇企业的产权特征和乡镇政府的职能定位入手，指出乡镇企业在产权界定上应属于集体共同所有，与乡镇政府无关。在第二部分，本文着重分析了乡镇企业与乡镇政府的产权关系，以及以产权关系为基础的管理运作关系和利润分配关系，得出乡镇政府充当企业的经营权主体和所有权主体，是集体产权扭曲的实质这个重要结论。第三部分，从乡镇企业体制优势的暂时性和乡镇政府的强制代理两方面出发，提出政企分开、政府从乡镇企业产权关系中退出的基本改革思路。第四部分，对现行乡镇企业产权制度改革模式进行评析，分析了改制不能彻底解决政企不分的主要原因，指出问题的关键不在于取消了集体股就能实现政企分开，而在于乡镇集体产权的扭曲。最后，本文从乡镇企业和乡镇政府两方面的重新定位入手，提出建立平等协调政企关系的改革方略。 本文的创新之处在于：第一，提出“乡镇政府作为乡镇企业的投资主体是乡镇企业产权关系扭曲的实质，政府应从乡镇企业产权关系中退出，还集体产权以本来面目”这个基本立论；第二，从乡镇政企关系的多方面入手，对两者关系进行了总的概括；第三，提出了乡镇政企关系进行重新定位后的可行性方案。更多还原

【Abstract】 The property rights of township enterprise are the collective property rights in essence. But because of some historical reasons, township government has acted as the owner and the operator of township enterprise in fact, and even been the investor. This kind of distortion has formed the specific relations between township enterprise and township government on property rights. And meanwhile, it has formed the foundations of a series of unreasonable traditional relations between the government and the enterprise. So, we must dispel these kinds of property rights that are twisted; make township government withdraw completely from township enterprise, which are the concrete request of " the distinct property rights". The reorientation of the relation between township enterprise and township government in China is the purport of this text.The full text is divided into five chapters altogether. First of all, starting from the property rights characteristic of township enterprise and the township government function, the text points out that township enterprise should belong to collectivity in the property rights, it is nothing to do with township government. In the second part, this text has analyzed the property rights of township enterprise emphatically, and the relation of the management operation and profit distribution, basing on property rights between ownership enterprise and township government. It concludes an important result, which the collective property rights twisted. The thirdpart, there are two respects to put forward the reform that is the division between government and enterprise and the government withdraws from the property rights of township enterprise, one is temporarily advantage system of the township enterprise, the other is compulsive agent relation of township government. The fourth part, I carry on evaluation and analysis to the reform mode of township enterprise on current property relations. By analyzing the main reason that reforming system can’t solve the problem between the function of the government and those of enterprises completely, I consider that the key does not lie in that abrogation of the collective stocks can realize the division between government and enterprises, but lies in the distortion of the collective property rights. Finally, this text points out the reorientation of two respects of township enterprise and township government, to establish the equal and coordinating relation between the government and enterprises.This text attempts to carry on innovations from the following several respects. First, it proposes that township government is the investor of ownership enterprise, which twists the collective property rights in essence. Township government should withdraw by the property rights of township enterprise; Second, by demonstrating the relation in many aspects, it goes on the total generalization to the relation; Third, this text has put forward the feasible scheme after going on and reorientating the relation of township government and township enterprise.更多还原