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<p><strong>　　物權法解釋?zhuān)旱诹藯l[法人財產(chǎn)權]</strong></p><p>　　第六十八條　企業(yè)法人對其不動(dòng)產(chǎn)和動(dòng)產(chǎn)依照法律、行政法規以及章程享有占有、使用、收益和處分的權利。</p><p>　　企業(yè)法人以外的法人，對其不動(dòng)產(chǎn)和動(dòng)產(chǎn)的權利，適用有關(guān)法律、行政法規以及章程的規定。</p><p>　　[解釋]本條是關(guān)于法人財產(chǎn)權的規定。</p><p>　　本條是從企業(yè)法人作為市場(chǎng)主體的角度，對不同市場(chǎng)主體之間的關(guān)系做出的規定。企業(yè)法人包括國有企業(yè)作為市場(chǎng)主體，應當有獨立的財產(chǎn)，獨立承擔民事責任。同時(shí)，企業(yè)法人應當依照法律和章程的規定，對其財產(chǎn)行使占有、使用、收益和處分的權利，不能損害國家等作為出資人依法享有的權益。</p><p>　　根據民法通則的規定，法人是指具有民事權利能力和民事行為能力，依法獨立享有民事權利和承擔民事義務(wù)的組織。法人應當具備以下條件：（1）依法成立；（2）有必要的財產(chǎn)或者經(jīng)費；（3）有自己的名稱(chēng)、組織機構和場(chǎng)所；（4）能夠獨立承擔民事責任。因此，企業(yè)法人應當是依法成立的，有法定的獨立財產(chǎn)，有健全的組織機構、組織章程和固定場(chǎng)所，能夠獨立承擔民事責任、享有民事權利和承擔民事義務(wù)的經(jīng)濟組織。具備法人條件的企業(yè)成為企業(yè)法人后，取得法律上獨立的民事主體資格，真正成為自主經(jīng)營(yíng)、自負盈虧的生產(chǎn)者和經(jīng)營(yíng)者。出資人將其不動(dòng)產(chǎn)或者動(dòng)產(chǎn)投到企業(yè)法人后，即構成了企業(yè)法人獨立的財產(chǎn)，企業(yè)法人享有法人財產(chǎn)權，即依照法律、行政法規以及章程的規定對該財產(chǎn)享有占有、使用、收益和處分的權利，出資人個(gè)人不能直接對其投入的資產(chǎn)進(jìn)行支配，這是企業(yè)法人實(shí)現自主經(jīng)營(yíng)、自負盈虧，獨立承擔民事責任的物質(zhì)基礎。如根據國有企業(yè)財產(chǎn)監督管理條例的規定，國有企業(yè)享有法人財產(chǎn)權，依法獨立支配國家授予其經(jīng)營(yíng)管理的財產(chǎn)。政府和監督機構不得直接支配企業(yè)法人財產(chǎn)，不得以任何形式抽取注人企業(yè)的資本金，不得調取企業(yè)財產(chǎn)，不得以任何名義向企業(yè)收取任何費用。國家對企業(yè)承擔的財產(chǎn)責任以投入企業(yè)的資本額為限，企業(yè)以其全部法人財產(chǎn)獨立承擔民事責任。</p><p>　　本條第二款規定，企業(yè)法人以外的法人對其不動(dòng)產(chǎn)和動(dòng)產(chǎn)權利，適用有關(guān)法律、行政法規以及章程的規定。企業(yè)法人之外的法人包括機關(guān)法人、事業(yè)單位法人、社團法人等。其中機關(guān)法人和國家舉辦的事業(yè)單位法人，其財產(chǎn)屬于國家所有，對其直接支配的不動(dòng)產(chǎn)和動(dòng)產(chǎn)的收益權和處分權也要受到法律和國務(wù)院有關(guān)規定的限制。如按照事業(yè)單位登記管理暫行條例的規定，事業(yè)法人開(kāi)展活動(dòng)按照國家有關(guān)規定取得的合法收入，必須用于符合其宗旨和業(yè)務(wù)范圍的活動(dòng)；事業(yè)法人接受捐贈、資助，必須符合該事業(yè)法人的宗旨和業(yè)務(wù)范圍，必須根據與捐贈人、資助人約定的期限、方式和合法用途使用。</p> 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