国有企业招待费异化的法律规制 -以国有企业治理的完善为视角

A study on the law of state-owned Enterprises-the improvement of Corporate Governance on the State-owned Enterprises

The sky-high entertainment expense reflects a dissimilation mode of state-owned enterprise's entertainment expense, which is ruinous. For that matter, china must eliminate the dissimilation phenomenon of state-owned enterprise's entertainment expense. The reason of this phenomenon is state-owned enterprises' incomplete management. The particularity of state-owned enterprise property rights lead to its incomplete inner management structure and external management failed to meet the requirements of the market mechanism. In order to solve this problem, there are many measures must be taken in legislation of state-owned enterprise and corporation: a) to make clear definitions about state-owned enterprises' criteria and range; b) to make clear regulations about state-owned enterprise's entertainment expense; c) to improve the democratic management system; d) to build scientific reasonable information disclosure system e) to strengthen accountability mechanism. 天价招待费的出现表明我国国有企业招待费存在某种形式的异化，其危害极大。就此而言，国家必须消除国有企业招待费异化的现象。招待费异化的原因在于国有企业治理的不完善：国有企业产权特殊性导致的内部治理结构不健全以及外部治理不符合市场机制的要求。要解决国有企业招待费异化问题，我国国有企业立法以及公司立法必须采取以下措施：明确规定国企招待费的标准与范围；明确规定国企高管的招待费滥用义务；完善国企的民主管理制度；构建合理科学的信息公开制度；强化责任追究机制。