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      2019年03月12日 星期二
      黨群建設
      Party building
      法律法規
      國務院辦公廳關于印發中央企業公司制改制工作實施方案的通知
      發布時間:2017-08-08 | 信息來源: | 編輯:山東水發環保集團有限公司

      國務院辦公廳關于印發中央企業公司制

      改制工作實施方案的通知
      國辦發〔2017〕69號


      各省、自治區、直轄市人民政府,國務院各部委、各直屬機構:

      《中央企業公司制改制工作實施方案》已經國務院同意,現印發給你們,請認真貫徹執行。

      國務院辦公廳       

      2017年7月18日      

      (此件公開發布)



      中央企業公司制改制工作實施方案


      公司制是現代企業制度的有效組織形式,是建立中國特色現代國有企業制度的必要條件。經過多年改革,全國國有企業公司制改制面已達到90%以上,有力推動了國有企業政企分開,公司法人治理結構日趨完善,企業經營管理水平逐漸提高,但仍有部分國有企業特別是部分中央企業集團層面尚未完成公司制改制。《中共中央 國務院關于深化國有企業改革的指導意見》提出,到2020年在國有企業改革重要領域和關鍵環節取得決定性成果。中央經濟工作會議和《政府工作報告》要求,2017年底前基本完成國有企業公司制改制工作。按照黨中央、國務院有關部署要求,為加快推動中央企業完成公司制改制,制定本實施方案。

      一、目標任務

      2017年底前,按照《中華人民共和國全民所有制工業企業法》登記、國務院國有資產監督管理委員會監管的中央企業(不含中央金融、文化企業),全部改制為按照《中華人民共和國公司法》登記的有限責任公司或股份有限公司,加快形成有效制衡的公司法人治理結構和靈活高效的市場化經營機制。

      二、規范操作

      (一)制定改制方案。中央企業推進公司制改制,要按照現代企業制度要求,結合實際制定切實可行的改制方案,明確改制方式、產權結構設置、債權債務處理、公司治理安排、勞動人事分配制度改革等事項,并按照有關規定起草或修訂公司章程。

      (二)嚴格審批程序。中央企業集團層面改制為國有獨資公司,由國務院授權履行出資人職責的機構批準;改制為股權多元化企業,由履行出資人職責的機構按程序報國務院同意后批準。中央企業所屬子企業的改制,除另有規定外,按照企業內部有關規定履行審批程序。

      (三)確定注冊資本。改制為國有獨資公司或國有及國有控股企業全資子公司,可以上一年度經審計的凈資產值作為工商變更登記時確定注冊資本的依據,待公司章程規定的出資認繳期限屆滿前進行資產評估。改制為股權多元化企業,要按照有關規定履行清產核資、財務審計、資產評估、進場交易等各項程序,并以資產評估值作為認繳出資的依據。

      三、政策支持

      (一)劃撥土地處置。經省級以上人民政府批準實行授權經營或具有國家授權投資機構資格的企業,其原有劃撥土地可采取國家作價出資(入股)或授權經營方式處置。全民所有制企業改制為國有獨資公司或國有及國有控股企業全資子公司,其原有劃撥土地可按照有關規定保留劃撥土地性質。

      (二)稅收優惠支持。公司制改制企業按規定享受改制涉及的資產評估增值、土地變更登記和國有資產無償劃轉等方面稅收優惠政策。

      (三)工商變更登記。全民所有制企業改制為國有獨資公司或國有及國有控股企業全資子公司,母公司可先行改制并辦理工商變更登記,其所屬子企業或事業單位要限期完成改制或轉企。全民所有制企業改制為股權多元化企業,應先將其所屬子企業或事業單位改制或轉企,再完成母公司改制并辦理工商變更登記。

      (四)資質資格承繼。全民所有制企業改制為國有獨資公司、國有及國有控股企業全資子公司或國有控股公司,其經營過程中獲得的各種專業或特殊資質證照由改制后公司承繼。改制企業應在工商變更登記后1個月內到有關部門辦理變更企業名稱等資質證照記載事項。

      四、統籌推進

      (一)加強黨的領導。中央企業黨委(黨組)要切實加強對改制工作的組織領導,按照有關規定落實黨的建設同步謀劃、黨的組織及工作機構同步設置、黨組織負責人及黨務工作人員同步配備、黨的工作同步開展的“四同步”和體制對接、機制對接、制度對接、工作對接的“四對接”要求。要充分發揮企業黨組織的領導核心和政治核心作用,確保黨的領導、黨的建設在企業改制中得到充分體現和切實加強。要依法維護職工合法權益,處理好企業改革發展穩定的關系。改制過程中的重大事項應及時報告黨中央、國務院。

      (二)建設現代企業制度。改制企業要以推進董事會建設為重點,規范權力運行,實現權利和責任對等,落實和維護董事會依法行使重大決策、選人用人、薪酬分配等權利。要堅持兩個“一以貫之”,把加強黨的領導和完善公司治理統一起來,處理好黨組織和其他治理主體的關系,明確權責邊界,做到無縫銜接,形成各司其職、各負其責、協調運轉、有效制衡的公司治理機制。

      (三)完善市場化經營機制。改制企業要不斷深化勞動、人事、分配三項制度改革,建立健全與勞動力市場基本適應、與企業經濟效益和勞動生產率掛鉤的工資決定和正常增長機制,完善市場化用工制度,合理拉開收入分配差距,真正形成管理人員能上能下、員工能進能出、收入能增能減的市場化選人用人機制。

      (四)防止國有資產流失。公司制改制過程中,要按照法律法規和國有企業改制、國有產權管理等有關規定規范操作,嚴格履行決策程序。完善金融支持政策,維護利益相關方合法權益,落實金融債權。加強對改制全流程的監管,堅持公開透明,嚴禁暗箱操作和利益輸送。做好信息公開,加強事中事后監管,自覺接受社會監督。

      中央黨政機關和事業單位所辦企業的清理整頓和公司制改制工作,按照國家集中統一監管的要求,另行規定執行。各省級人民政府參照本實施方案,指導地方國有企業公司制改制工作。


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