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《经济研究》1995年第5期刊登了刘昌黎的文章《出资者对企业的双重所有权是一种误解》(以下以简称“刘文”),就如何确立企业的法人财产权问题提出了自已的看法。然而,该文对资本金、负债金、资产、财产、所有者权益等若干概念及其相互关系的认识是模糊的,依此所进行的推论和得出的结论也是难以令人信服的。所以,笔者在此提出几点商榷意见。 1.资本金和负债金的关系。资本金是投资者在创办企业或扩大企业规模时,为满足企业营运的基本需要和承担债务偿还责任而投入企业的基本资金,即本金。负债金是企业在运营过程中,由于各钟原因(如资金周转困难)而借入的资金。资本金与企业共存亡,即只要企业不解散(企业破产只是企业解散的一种形式)、经营规模不缩小(即不核减资本),投资者不可抽回资本金;负债金是企业的债务负担,它有着明确的还本付息期限,若企业不能按期偿还到期债务,经
In the 5th issue of Economic Research (1995), Liu Changli’s article “Mistakers’ dual ownership of enterprises is a misunderstanding” (hereinafter abbreviated as “Liu Wen”) has been proposed on how to establish the corporate property rights of enterprises. view. However, this article has a vague understanding of certain concepts such as capital, liabilities, assets, property, owner’s equity, etc., and their mutual relations. Therefore, the inferences and conclusions drawn from it are also unconvincing. Therefore, the author hereby makes a few points of opinion. 1. The relationship between capital and liabilities. Capital funds are the basic capital that the investor invests in to satisfy the basic needs of the company’s operations and to assume debt-repayment obligations when setting up a business or expanding the size of a company. Liabilities are borrowed funds due to various reasons (such as difficulty in capital turnover) during the operation of the company. Capital and enterprises coexist and survive, that is, as long as the company does not dissolve (enterprise bankruptcy is only a form of corporate dissolution), the scale of operations is not reduced (that is, no reduction of capital), investors can not withdraw capital; debt is the company’s debt burden , it has a clear debt-service period, if the company can not repay due debts on schedule,