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<p><strong>　　物權法解釋?zhuān)旱谖迨邨l[國有財產(chǎn)管理法律責任]</strong></p><p>　　第五十七條　履行國有財產(chǎn)管理、監督職責的機構及其工作人員，應當依法加強對國有財產(chǎn)的管理、監督，促進(jìn)國有財產(chǎn)保值增值，防止國有財產(chǎn)損失；濫用職權，玩忽職守，造成國有財產(chǎn)損失的，應當依法承擔法律責任。</p><p>　　違反國有財產(chǎn)管理規定，在企業(yè)改制、合并分立、關(guān)聯(lián)交易等過(guò)程中，低價(jià)轉讓、合謀私分、擅自擔?；蛘咭云渌绞皆斐蓢胸敭a(chǎn)損失的，應當依法承擔法律責任。</p><p>　　[解釋]本條是關(guān)于國有財產(chǎn)管理法律責任的規定。</p><p>　　加大對國有財產(chǎn)的保護力度，切實(shí)防止國有財產(chǎn)流失，是鞏固和發(fā)展公有制經(jīng)濟的重要內容。從國有財產(chǎn)流失的主要情形看，加大對國有財產(chǎn)的保護力度，切實(shí)防止國有財產(chǎn)流失，一方面要加強對國有財產(chǎn)的管理、監督；另一方面要明確規定造成國有財產(chǎn)流失的應承擔的法律責任。關(guān)于國有財產(chǎn)的管理、監督，以及造成國有財產(chǎn)流失的法律責任，公司法、刑法等法律以及國有財產(chǎn)監管的行政法規和部門(mén)規章已經(jīng)有規定。物權法著(zhù)重從其調整范圍對加大國有財產(chǎn)的保護力度，切實(shí)防止國有財產(chǎn)流失做出規定，并與有關(guān)國有財產(chǎn)監管的法律做出銜接性的規定。因此，本條第一款對履行國有財產(chǎn)管理、監督職責的機構及其工作人員切實(shí)履行職責做了規定，同時(shí)第二款針對現實(shí)中存在的國有財產(chǎn)流失的突出問(wèn)題做了規定。</p><p>　?。ㄒ唬╆P(guān)于國有財產(chǎn)管理、監督機構及其工作人員的職責</p><p>　　根據黨的十六大和十六屆二中全會(huì )關(guān)于深化國有資產(chǎn)管理體制改革和設立專(zhuān)門(mén)國有資產(chǎn)管理監督機構的精神，經(jīng)十屆人大一次會(huì )議批準，設立了國務(wù)院國有資產(chǎn)監督管理委員會(huì )。地方政府也組建了相應的國有資產(chǎn)監督管理機構。十六屆三中全會(huì )決定提出：“國有資產(chǎn)管理機構對授權監管的國有資本依法履行出資人職責，維護所有者權益，維護企業(yè)作為市場(chǎng)主體依法享有的各項權利，督促企業(yè)實(shí)現國有資本保值增值，防止國有資產(chǎn)流失。”根據上述要求，國務(wù)院國有資產(chǎn)監督管理委員會(huì )除了根據國務(wù)院授權，依照公司法等法律和行政法規履行出資人職責外，還負有以下主要職責：（1）指導推進(jìn)國有企業(yè)改革和重組；對所監管企業(yè)國有資產(chǎn)的保值增值進(jìn)行監督，加強國有資產(chǎn)的管理工作；推進(jìn)國有企業(yè)的現代企業(yè)制度建設，完善公司治理結構；推動(dòng)國有經(jīng)濟結構和布局的戰略性調整。（2）代表國家向部分大型企業(yè)派出監事會(huì )；負責監事會(huì )的日常管理工作。（3）通過(guò)法定程序對企業(yè)負責人進(jìn)行任免、考核并根據其經(jīng)營(yíng)業(yè)績(jì)進(jìn)行獎懲；建立符合社會(huì )主義市場(chǎng)經(jīng)濟體制和現代企業(yè)制度要求的選人、用人機制，完善經(jīng)營(yíng)者激勵和約束制度。（4）通過(guò)統計、稽核對所監管?chē)匈Y產(chǎn)的保值增值情況進(jìn)行監管；建立和完善國有資產(chǎn)保值增值指標體系，擬訂考核標準；維護國有資產(chǎn)出資人的權益。（5）起草國有資產(chǎn)管理的法律、行政法規，制定有關(guān)規章制度；依法對地方國有資產(chǎn)管理進(jìn)行指導和監督。還有三點(diǎn)需要注意：一是，履行國有資產(chǎn)管理、監督職責的機構不僅僅是中央政府和地方政府設立的國有財產(chǎn)監督管理委員會(huì )（局），而且包括其他機構，比如，財政部門(mén)、審計部門(mén)、水利部門(mén)、外匯管理部門(mén)、銀行業(yè)監督委員會(huì )等，還有國家機關(guān)和國家舉辦事業(yè)單位內部設立的國有財產(chǎn)管理部門(mén)等，都負有一定的國有財產(chǎn)管理、監督職責。二是，國有財產(chǎn)監督管理機構應當支持企業(yè)依法自主經(jīng)營(yíng)，除履行出資人職責以外，不得干預企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)。三是，本條強調了國有財產(chǎn)管理、監督職責的機構的工作人員的責任。如果濫用職權，玩忽職守，造成國有財產(chǎn)損失的，還要依法承擔行政責任、刑事責任等。如刑法第三百九十七條規定，國家機關(guān)工作人員濫用職權或者玩忽職守，致使公共財產(chǎn)遭受重大損失的，處三年以下有期徒刑或者拘役。</p><p>　?。ǘ┻`反國有財產(chǎn)管理規定造成國有財產(chǎn)損失的法律責任</p><p>　　據了解，造成國有財產(chǎn)流失的，主要發(fā)生在國有企業(yè)改制、合并分立、關(guān)聯(lián)交易的過(guò)程中。</p><p>　　國有企業(yè)改制，是指國有企業(yè)通過(guò)重組、聯(lián)合、兼并、租賃、承包經(jīng)營(yíng)、合資、轉讓國有產(chǎn)權和股份制、股份合作制等多種形式，建立符合市場(chǎng)經(jīng)濟規律的以產(chǎn)權為核心的現代企業(yè)制度。而今，國有企業(yè)的公司化改革已經(jīng)基本完成，除了部分帶有政府職能性質(zhì)或者占據壟斷資源的機構還保留全資國有的產(chǎn)權結構外，絕大部分國有企業(yè)均已實(shí)現投資主體的多元化，并建立起以股東會(huì )、董事會(huì )、監事會(huì )為主要標志的現代企業(yè)管理體系。國有企業(yè)改制過(guò)程中，必須依法進(jìn)行清產(chǎn)核資、財務(wù)審計、資產(chǎn)評估、公開(kāi)信息。涉及國有產(chǎn)權轉讓的，應當采取拍賣(mài)、招投標等競價(jià)轉讓方式以及國家法律法規規定的其他方式。</p><p>　　國有企業(yè)的分立是指一個(gè)國有企業(yè)法人分成兩個(gè)或者兩個(gè)以上企業(yè)法人。因分立而保留的企業(yè)應申請變更登記；因分立而新開(kāi)辦的企業(yè)應申請開(kāi)業(yè)登記。國有企業(yè)的合并是指兩個(gè)或兩個(gè)以上的國有企業(yè)法人，合并為一個(gè)企業(yè)法人或合并為一個(gè)新的企業(yè)法人。因合并而保留的企業(yè)，應申請變更登記，因合并而終止的企業(yè)，應申請注銷(xiāo)登記；因合并而新開(kāi)辦的企業(yè)，應申請開(kāi)業(yè)登記。企業(yè)法人分立、合并，它的權利和義務(wù)，由分立、合并后法人享有和承擔。</p><p>　　本條中的關(guān)聯(lián)交易，就是指企業(yè)關(guān)聯(lián)方之間的交易。根據財政部1997年頒布的《企業(yè)會(huì )計準則——關(guān)聯(lián)方關(guān)系及其交易的披露》的規定，在企業(yè)財務(wù)和經(jīng)營(yíng)決策中，如果一方有能力直接或間接控制、共同控制另一方或對另一方施加重大影響，則視其為關(guān)聯(lián)方；如果兩方或多方受同一方控制，也將其視為關(guān)聯(lián)方。這里的控制，是指有權決定一個(gè)企業(yè)的財務(wù)和經(jīng)營(yíng)政策，并能據以從該企業(yè)的經(jīng)營(yíng)活動(dòng)中獲取利益。所謂重大影響，是指對一個(gè)企業(yè)的財務(wù)和經(jīng)營(yíng)政策有參與決策的權力，但并不決定這些政策。參與決策的途徑主要包括：在董事會(huì )或類(lèi)似的權力機構中派有代表，參與政策的制定過(guò)程，互相交換管理人員等。凡以上關(guān)聯(lián)方之間發(fā)生轉移資源或義務(wù)的事項，不論是否收取價(jià)款，均被視為關(guān)聯(lián)交易。由于關(guān)聯(lián)交易方可以運用行政力量撮合交易的進(jìn)行，從而有可能使交易的價(jià)格、方式等在非競爭的條件下出現不公正情況，形成對股東或部分股東權益的侵犯。</p><p>　　在上述的國有企業(yè)改制、合并分立、關(guān)聯(lián)交易中，造成國有資產(chǎn)損失的常見(jiàn)有以下情形：（1）低價(jià)轉讓。有的不按規定進(jìn)行國有資產(chǎn)評估或者壓低評估價(jià)格。有的不把國家劃撥的土地計入國有股；有的對專(zhuān)利、商標等無(wú)形資產(chǎn)不作評估；有的將國有資產(chǎn)無(wú)償轉讓或者低價(jià)折股、低價(jià)出售給非國有單位或者個(gè)人；有的在經(jīng)營(yíng)活動(dòng)中高價(jià)進(jìn)、低價(jià)出。（2）違反財務(wù)制度，合謀私分侵占國有資產(chǎn)。有的將應收賬款做成呆賬、壞賬，有的私設“小金庫”或者設立“寄生公司”，以后再提取侵占私分。（3）擅自擔保。有的根本不認真調查被擔保人的資信情況，未經(jīng)法定程序和公司章程規定，擅自向非國有單位或者個(gè)人擔保，造成國有財產(chǎn)損失。此外，還包括以下情形：（1）通過(guò)管理層持股非法牟利；（2）低估企業(yè)財產(chǎn)，虛構企業(yè)債務(wù)，以降低持股所需資金；有的實(shí)際未出資，以擬收購的企業(yè)財產(chǎn)作為其融資擔保；（3）貪污、挪用國有財產(chǎn)；虛假破產(chǎn)，逃避債務(wù)；（4）利用分立重組方式，把債務(wù)留在原企業(yè)，使原企業(yè)變成空殼企業(yè)，侵害銀行的國有財產(chǎn)；（5）直接負責的主管人員玩忽職守，造成企業(yè)破產(chǎn)或者嚴重虧損等。</p><p>　　本條第二款針對上述現實(shí)中造成國有財產(chǎn)流失的主要情形，規定上述違反國有財產(chǎn)管理的行為，應當依法承擔法律責任，包括賠償損失等民事責任，紀律處分等行政責任，構成犯罪的，依法追究刑事責任。根據《國有資產(chǎn)監督管理暫行條例》第四十一條的規定，對企業(yè)國有資產(chǎn)損失負有責任受到撤職以上紀律處分的國有及國有控股企業(yè)的企業(yè)負責人，5年內不得擔任任何國有及國有控股企業(yè)的企業(yè)負責人；造成企業(yè)國有資產(chǎn)重大損失或者被判處刑罰的，終身不得擔任任何國有及國有控股企業(yè)的企業(yè)負責人。</p> 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