摘要
党的二十届三中全会提出的“强化人大国有资产管理监督”决策部署颇具宪理意蕴。宪法上不存在“国有资产”的直接文本表述,但这一概念存在相对应的宪法委托任务和依据,有关条款寓于经济宪法规范体系之中,并发挥了规范功能。由于国有资产的规定依赖于生产资料所有制,相关规范内容较少,加之以立法实施宪法的惯性与财政权的强势地位,致使人大国有资产管理监督权的规范化、制度化程度不足,相应立法进度迟缓,国有资产流失仍有发生。重视由人大来监督国有资产管理,本质上是因政府此项传统财政事权的改革需要立法赋能与监督贯注,最终目标在于维护国有资产的宪法属性。基于保护国有资产的宪法义务,不宜片面理解该决策部署,应在党的领导下,注重立法、司法与执法共筑的制度性保障功能,与人大监督权优势互补,并在党和国家监督体系内,塑造国有资产管理监督的协同机制,以提升人大国有资产管理监督的质效与权威,更好地守护全体人民的共同财富。
The decision and plan of the Third Plenary Session of the 20th CPC Central Committee to“strengthen the People s Congress supervision over state-owned asset management”carries important constitutional implications within the framework of governance according to the Constitution.While the Constitution does not explicitly mention“state-owned assets”,relevant provisions within the economic constitutional framework provide corresponding constitutional mandates and functions.Due to the reliance on ownership of the means of production,and the inertia in implementing constitutional provisions through legislation,along with the dominant role of fiscal power,the People s Congress s supervisory power over state-owned asset management has not been fully institutionalized,resulting in slow legislative progress and ongoing state-owned assets loss.Strengthening the People s Congress supervision addresses the need for legislative empowerment and oversight in the reform of the government s traditional fiscal responsibilities,aiming to safeguard the constitutional nature of state-owned assets.In light of the constitutional obligation to protect state-owned assets,this decision should not be interpreted narrowly.Under the Party leadership,legislative,judicial,and enforcement efforts should be coordinated to complement the People s Congress s supervisory power and,within the supervision system of the Party and state,establish a collaborative mechanism to improve the effectiveness and authority of the People s Congress supervision,thereby protecting the people s common wealth.
出处
《财经法学》
2025年第5期163-177,共15页
Law and Economy
基金
国家社科基金:重大项目“新时代党和国家监督体系完善研究”(22ZDA040)的阶段性研究成果。
关键词
国有资产
国有资产管理情况
人大国有资产管理监督权
宪法理蕴
state-owned assets
management of state-owned assets
supervision responsibilities of the People s Congress on state-owned assets
the constitution rationale
