政府董事概念解析与重构
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引用本文:蒋 科1,2,厉 航1.政府董事概念解析与重构[J].财经理论与实践,2023,(2):147-153
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作者单位
蒋 科1,2,厉 航1 (1.湖南工商大学 法学院湖南 长沙 410205
2.湖南大学 法学院湖南 长沙 410082) 
中文摘要:政府董事是国家基于股权或特别立法,委派到公司制国企或承担了公共任务的私企董事会中履行公务职责的董事,在世界各国普遍存在。近年来,我国学者也相继提出了政府董事的概念,但相关代表性观点仅反映了政府董事某一方面特征,难以揭示其实质内涵及全貌。综观各国政府董事立法与实践,结合我国国情,我国的政府董事当为国家股权董事且为非管理层董事并兼具公私法双重身份,如此才能发挥其作为政府董事的功能,防止企业国有资产流失并保障政府目标的实现,从而为我国国企混合所有制改革提供制度保障。
中文关键词:政府董事  双重人格  职能定位  公职身份
 
Analysis and Reconstruction of the Concept of Government Director
Abstract:“Government directors” are directors appointed by the state to perform public duties on the board of directors of state-owned enterprises (SOEs) or private enterprises with public missions, based on equity or special legislation, and are commonly found in countries around the world. In recent years, scholars in China have also put forward the concept of government directors, but the relevant representative views only reflect a certain aspect of government directors, and it is difficult to reveal its substantive connotation and the whole picture. Taking an overview of the legislation and practice of government directors in various countries, and taking into account China’s national conditions, government directors in China should be state equity directors, non-management directors and both public and private law directors, so that they can perform their functions as government directors, prevent the loss of state-owned assets and guarantee the realization of governmental objectives of state-owned enterprises, thus providing institutional guarantee for the current mixed ownership reform of state-owned enterprises in China.
keywords:government director  dual personality  functional positioning  public identity
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