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今年的(de)(de)政府工作報告提出(chu)，大力推(tui)進國有(you)企(qi)業(ye)(ye)改(gai)革(ge)(ge)。推(tui)進股(gu)權多元化(hua)改(gai)革(ge)(ge)，開展落實(shi)企(qi)業(ye)(ye)董事會職(zhi)權、市(shi)場化(hua)選聘經營者(zhe)、職(zhi)業(ye)(ye)經理人(ren)制(zhi)度(du)、混(hun)合(he)所(suo)有(you)制(zhi)、員工持(chi)股(gu)等(deng)試點(dian)。深化(hua)企(qi)業(ye)(ye)用人(ren)制(zhi)度(du)改(gai)革(ge)(ge)，探索建立(li)與市(shi)場化(hua)選任(ren)方式相(xiang)適應的(de)(de)高層次人(ren)才和企(qi)業(ye)(ye)經營管理者(zhe)薪酬制(zhi)度(du)。《關于深化(hua)國有(you)企(qi)業(ye)(ye)改(gai)革(ge)(ge)的(de)(de)指(zhi)導(dao)意見》亦對此進行了(le)系統闡述，列出(chu)了(le)“時間表”，繪制(zhi)了(le)“路線圖”。如何進一(yi)步(bu)加快完善(shan)現(xian)代企(qi)業(ye)(ye)制(zhi)度(du)，以(yi)制(zhi)度(du)創新持(chi)續增(zeng)強國企(qi)活力，成為各界關注的(de)(de)熱(re)點(dian)問題。

當前，大部分國(guo)(guo)有(you)企(qi)業(ye)已(yi)經(jing)實行了公司制(zhi)改革，但(dan)仍存在(zai)不(bu)(bu)少問題，一(yi)些企(qi)業(ye)管(guan)理混亂，雖然形式上都成立了董事會、監事會、經(jing)理層，但(dan)因(yin)未(wei)建立有(you)效的(de)公司治(zhi)理機制(zhi)而(er)廣受詬(gou)病，被批評(ping)為“換湯不(bu)(bu)換藥”“形似神不(bu)(bu)似”。這些問題亟待破解(jie)。在(zai)這一(yi)過程中，推動國(guo)(guo)有(you)企(qi)業(ye)完(wan)善現(xian)代(dai)企(qi)業(ye)制(zhi)度，既可增強國(guo)(guo)有(you)企(qi)業(ye)競爭(zheng)力(li)，又有(you)助于強化(hua)國(guo)(guo)有(you)企(qi)業(ye)和國(guo)(guo)有(you)資產監管(guan)，是順應市場(chang)化(hua)、現(xian)代(dai)化(hua)、國(guo)(guo)際(ji)化(hua)新形勢，做(zuo)強做(zuo)優國(guo)(guo)有(you)企(qi)業(ye)的(de)重要之舉(ju)。

在(zai)公(gong)(gong)(gong)司(si)(si)內(nei)(nei)部各(ge)機構(gou)中(zhong)，董事(shi)會居于(yu)樞(shu)紐(niu)地(di)位，對(dui)內(nei)(nei)執行業務(wu)、對(dui)外(wai)代(dai)表公(gong)(gong)(gong)司(si)(si)，是公(gong)(gong)(gong)司(si)(si)治(zhi)理結構(gou)的核心。上(shang)世紀以(yi)來，各(ge)國公(gong)(gong)(gong)司(si)(si)法(fa)先(xian)后作出調整，強化董事(shi)會權(quan)力。董事(shi)會全權(quan)負責管理公(gong)(gong)(gong)司(si)(si)，股(gu)東會只能在(zai)法(fa)律和章程(cheng)規定(ding)的范圍內(nei)(nei)行使職權(quan)。由此，公(gong)(gong)(gong)司(si)(si)權(quan)力主要集中(zhong)于(yu)董事(shi)會，公(gong)(gong)(gong)司(si)(si)治(zhi)理結構(gou)和運(yun)行機制都圍繞董事(shi)會展(zhan)開。

在英美法國(guo)家(jia)，董(dong)事會更多的(de)是監(jian)(jian)督(du)者角色(se)，其主要(yao)任(ren)務是代表股東選聘、解聘和監(jian)(jian)督(du)管理(li)(li)層，同時，通(tong)過(guo)審核批準重大事項對公司實施戰(zhan)略監(jian)(jian)控。大陸法系(xi)國(guo)家(jia)董(dong)事會的(de)職能更集中于決(jue)策和管理(li)(li)。我國(guo)公司治理(li)(li)模(mo)式與日本、意(yi)大利較為(wei)相近，即董(dong)事會主要(yao)負責(ze)戰(zhan)略決(jue)策，偏重管理(li)(li)者的(de)角色(se)。

公(gong)(gong)司制(zhi)度發(fa)展至今，董(dong)事(shi)會在公(gong)(gong)司治(zhi)(zhi)理中(zhong)的核(he)心作用日(ri)益凸顯，董(dong)事(shi)會能不能充分(fen)發(fa)揮作用在很大(da)程度上決定(ding)著(zhu)公(gong)(gong)司治(zhi)(zhi)理的有效性。推進國有企業公(gong)(gong)司制(zhi)改革(ge)和完(wan)善公(gong)(gong)司治(zhi)(zhi)理，必須(xu)重視發(fa)揮董(dong)事(shi)會的作用。

建(jian)立規(gui)范(fan)有(you)效的(de)(de)(de)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)制度一直是國有(you)企(qi)(qi)(qi)業改(gai)革的(de)(de)(de)難點問題。這些(xie)年來，國務(wu)院國資委在中央企(qi)(qi)(qi)業的(de)(de)(de)國有(you)獨資公司(si)中開展建(jian)立和完善董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)試(shi)點，目前央企(qi)(qi)(qi)規(gui)范(fan)建(jian)設董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)總數(shu)已達(da)85家。試(shi)點企(qi)(qi)(qi)業成立了外部董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)占多數(shu)的(de)(de)(de)董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)，設立了若干董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)專門委員會(hui)(hui)，細化董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)運(yun)作(zuo)制度和工作(zuo)機(ji)制，力(li)求實現董(dong)(dong)(dong)(dong)事(shi)(shi)(shi)會(hui)(hui)對(dui)公司(si)有(you)效的(de)(de)(de)戰(zhan)略控制和監督。

從實踐情況看(kan)，試(shi)點企業初步實現了決策與(yu)執(zhi)行的(de)相對分離(li)、權(quan)(quan)(quan)力(li)制衡(heng)，基本做到重大(da)(da)事(shi)項董事(shi)會集(ji)體(ti)決策，很大(da)(da)程度上(shang)改(gai)變了“一(yi)個(ge)人說了算”的(de)弊(bi)病，提(ti)高了管理和決策水平，促進了企業改(gai)革發展。但存在的(de)突出問題是(shi)，運作中仍存在董事(shi)會職權(quan)(quan)(quan)沒有(you)(you)落(luo)實到位，權(quan)(quan)(quan)力(li)和責任不(bu)匹配，董事(shi)會形同(tong)虛設(she)，內部人員控制不(bu)合理等現象。可見，董事(shi)會建設(she)任重道遠，完善國(guo)企公(gong)司(si)治理亦是(shi)一(yi)項長期任務(wu)。在這一(yi)過程中，我們不(bu)僅要(yao)厘清(qing)企業勞(lao)動者、所有(you)(you)者、經營者的(de)權(quan)(quan)(quan)利和責任，同(tong)時，還要(yao)繼(ji)續推進董事(shi)會規范(fan)建設(she)，以(yi)形成有(you)(you)效制衡(heng)機制，并把體(ti)制機制創新(xin)與(yu)企業發展有(you)(you)機結合起來，以(yi)此(ci)激發國(guo)有(you)(you)企業的(de)活(huo)力(li)與(yu)競爭力(li)。

第一(yi)(yi)，落實董(dong)事(shi)(shi)會(hui)(hui)的(de)(de)(de)(de)法(fa)定職(zhi)(zhi)權(quan)。各國(guo)法(fa)律(lv)均賦(fu)予(yu)董(dong)事(shi)(shi)會(hui)(hui)較為廣泛(fan)的(de)(de)(de)(de)職(zhi)(zhi)權(quan)，一(yi)(yi)般采取(qu)(qu)概括方(fang)(fang)式(shi)予(yu)以(yi)(yi)(yi)規(gui)定。我國(guo)法(fa)律(lv)對董(dong)事(shi)(shi)會(hui)(hui)職(zhi)(zhi)權(quan)采取(qu)(qu)了列(lie)舉式(shi)規(gui)定，同時，公(gong)(gong)司(si)章程還可以(yi)(yi)(yi)規(gui)定其(qi)他職(zhi)(zhi)權(quan)。依照我國(guo)《公(gong)(gong)司(si)法(fa)》規(gui)定，董(dong)事(shi)(shi)會(hui)(hui)對股(gu)東會(hui)(hui)負責，行(xing)使十余(yu)項法(fa)定職(zhi)(zhi)權(quan)，大致可分為4類：一(yi)(yi)是執(zhi)行(xing)股(gu)東會(hui)(hui)的(de)(de)(de)(de)決(jue)(jue)議(yi)；二是重大經營(ying)管(guan)理(li)事(shi)(shi)項決(jue)(jue)定權(quan)，如決(jue)(jue)定公(gong)(gong)司(si)經營(ying)計劃和投資(zi)方(fang)(fang)案(an)、內部管(guan)理(li)機構的(de)(de)(de)(de)設置(zhi)；三是重要(yao)方(fang)(fang)案(an)制訂(ding)權(quan)，董(dong)事(shi)(shi)會(hui)(hui)負責制訂(ding)并向股(gu)東會(hui)(hui)提出公(gong)(gong)司(si)財務(wu)預算(suan)、決(jue)(jue)算(suan)方(fang)(fang)案(an)以(yi)(yi)(yi)及利(li)潤分配方(fang)(fang)案(an)、彌補虧損方(fang)(fang)案(an)、增加或(huo)者(zhe)(zhe)(zhe)減少注(zhu)冊(ce)資(zi)本以(yi)(yi)(yi)及發行(xing)公(gong)(gong)司(si)債(zhai)券的(de)(de)(de)(de)方(fang)(fang)案(an)、合并、分立、解(jie)散或(huo)者(zhe)(zhe)(zhe)變更(geng)公(gong)(gong)司(si)形式(shi)的(de)(de)(de)(de)方(fang)(fang)案(an)等；四(si)是決(jue)(jue)定聘任(ren)或(huo)者(zhe)(zhe)(zhe)解(jie)聘公(gong)(gong)司(si)經理(li)及其(qi)報(bao)酬事(shi)(shi)項，并根(gen)據經理(li)的(de)(de)(de)(de)提名決(jue)(jue)定聘任(ren)或(huo)者(zhe)(zhe)(zhe)解(jie)聘公(gong)(gong)司(si)副經理(li)、財務(wu)負責人及其(qi)報(bao)酬事(shi)(shi)項。只有真(zhen)正讓(rang)這些企業董(dong)事(shi)(shi)會(hui)(hui)職(zhi)(zhi)權(quan)落實，責任(ren)和權(quan)利(li)統一(yi)(yi)，董(dong)事(shi)(shi)會(hui)(hui)才(cai)能真(zhen)正承擔起受托責任(ren)，更(geng)好地維護國(guo)家股(gu)東長遠(yuan)利(li)益(yi)。

第(di)二，完(wan)善股(gu)(gu)東(dong)(dong)(dong)授(shou)權(quan)(quan)制度。我國(guo)(guo)《公(gong)(gong)司(si)法(fa)》規定(ding)，國(guo)(guo)有(you)(you)(you)獨(du)資公(gong)(gong)司(si)不設(she)股(gu)(gu)東(dong)(dong)(dong)會(hui)(hui)，由國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)管理(li)機構(gou)行使股(gu)(gu)東(dong)(dong)(dong)會(hui)(hui)職(zhi)(zhi)(zhi)權(quan)(quan)。國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)管理(li)機構(gou)可以授(shou)權(quan)(quan)公(gong)(gong)司(si)董事(shi)會(hui)(hui)行使股(gu)(gu)東(dong)(dong)(dong)會(hui)(hui)的(de)(de)部分職(zhi)(zhi)(zhi)權(quan)(quan)，決定(ding)公(gong)(gong)司(si)的(de)(de)重(zhong)大(da)事(shi)項(xiang)。因(yin)此，國(guo)(guo)有(you)(you)(you)獨(du)資公(gong)(gong)司(si)董事(shi)會(hui)(hui)不僅依法(fa)享有(you)(you)(you)一(yi)般公(gong)(gong)司(si)董事(shi)會(hui)(hui)的(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)，還可以獲得股(gu)(gu)東(dong)(dong)(dong)授(shou)權(quan)(quan)，具有(you)(you)(you)更(geng)充分的(de)(de)職(zhi)(zhi)(zhi)權(quan)(quan)。這是(shi)《公(gong)(gong)司(si)法(fa)》規定(ding)的(de)(de)國(guo)(guo)有(you)(you)(you)獨(du)資公(gong)(gong)司(si)董事(shi)會(hui)(hui)職(zhi)(zhi)(zhi)權(quan)(quan)一(yi)項(xiang)特色，既是(shi)為(wei)國(guo)(guo)有(you)(you)(you)企(qi)業改(gai)革留(liu)出創新空(kong)間，也是(shi)給國(guo)(guo)有(you)(you)(you)資產(chan)監(jian)督(du)管理(li)機構(gou)留(liu)下股(gu)(gu)東(dong)(dong)(dong)自治的(de)(de)余地(di)。

對此，需要(yao)明確授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)范(fan)圍，規定(ding)授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)條件。按照公(gong)(gong)司(si)法的(de)一般原(yuan)則，除了股東會固有權(quan)(quan)(quan)(quan)利以及避免利益沖突(tu)，不(bu)能(neng)(neng)或(huo)不(bu)宜授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)的(de)以外，應當盡可能(neng)(neng)授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)董事(shi)(shi)(shi)會決(jue)(jue)定(ding)公(gong)(gong)司(si)經營管理的(de)重大事(shi)(shi)(shi)項(xiang)。如決(jue)(jue)定(ding)公(gong)(gong)司(si)的(de)經營方(fang)針(zhen)(zhen)和投資(zi)計(ji)劃(hua)、批準公(gong)(gong)司(si)的(de)年度財務預(yu)算方(fang)案、決(jue)(jue)算方(fang)案等。授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)應當針(zhen)(zhen)對不(bu)同公(gong)(gong)司(si)的(de)具(ju)體(ti)情況(kuang)，對授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)事(shi)(shi)(shi)項(xiang)做出區別性的(de)規定(ding)，決(jue)(jue)定(ding)具(ju)體(ti)授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)事(shi)(shi)(shi)項(xiang)的(de)范(fan)圍。在一定(ding)條件下應當暫時(shi)中止或(huo)終止授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)，如原(yuan)來(lai)具(ju)備授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)的(de)條件的(de)部分喪失、董事(shi)(shi)(shi)會或(huo)董事(shi)(shi)(shi)嚴重違(wei)反義務、公(gong)(gong)司(si)經營出現嚴重困難(nan)陷入困境等，將授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)的(de)權(quan)(quan)(quan)(quan)利收回自己行使，待(dai)公(gong)(gong)司(si)狀(zhuang)況(kuang)恢(hui)復正常后恢(hui)復或(huo)再行授(shou)(shou)(shou)(shou)權(quan)(quan)(quan)(quan)。

　　本文章摘自《經濟(ji)日(ri)報》。