国家商检局


国家商检局关于转发交通部《关于黄原酸盐类和二氧化硫脲两种危险货物海运要求的通知》的通知


　　　　 （国检务〔１９９７〕１７０号　一九九七年四月二十八日）

　

各直属商检局：

　　现将交通部《关于黄原酸盐类和二氧化硫脲两种危险货物海运要求的通知》（交安监发〔１９９７〕１８５号）转发给你们，请遵照的执行，并从１９９７年５月１日起按要求办理出口危险货物黄原酸盐类和二氧化硫脲包装容器的性能检验和使用鉴定。

　　附件：关于黄原酸盐类和二氧化硫脲两种危险货物海运要求的通知

　

　　　　　　　　　　交通部关于黄原酸盐类和二氧化硫脲

　　　　　　　　　　　 两种危险货物海运要求的通知

　　　　　（交安监发〔１９９７〕１８５号　一九九七年四月十日）

　

各省、直辖市交通厅（局）、各港务（航）监督、中远（集团）公司及各远洋公司，大连、上海、广州海运（集团）公司，各港务局，各外轮代理公司：

　　近年来，因我国出口的黄原酸盐类和二氧化硫脲（亚磺酸甲脒）经常发生事故，一些托运人和有关国家主管机关要求按危险货物运输，以保证货物出口和运输安全。最近联合国《危险货物运输建议书》第十修订版和《国际海运危险货物规则》第２９套修正案已纳入这两种货物。为保证船舶运输安全，促进贸易出口，现决定从１９９７年５月１日起在国际航线海运上述货物时按危险货物运输，具体要求见附件。

　　附件１．黄原酸盐类运输要求

　　　　２．二氧化硫脲（亚磺酸甲脒）运输要求

　

附件１　　　　　　　　　　 黄原酸盐类运输要求

　

　　　　黄原酸盐类　　　　　　　　　　联合国编号　　　　　　　分类

　　ＸＡＮＴＨＡＴＥＳ　　　　　　　　３３４２　　　　　　　　４．２

　

　　　　　　　　　　　　特性

　　　　　　　　　　　　黄色吸湿性粉末，有难闻气味。

　　　　　　　　　　　　与水接触放出易燃蒸气，如二硫化碳。

　　　　　　　　　　　　细微粉尘在空气中形成爆炸性混合物。封闭时，由于蒸

　　　　　　　　　　　　气的爆炸极限低，可引起爆炸。

　　　　　　　　　　　　加热产生易燃蒸气。

　　包装类：Ⅱ和Ⅲ　　　包装

　　　　　　　　　　　　气密封口

　　　　　　　　　　　　〔＊见本类引言表２〕

　　　　　　　　　　　　中型散装容器装运＊见总论第２６节。

　　　　标志　　　　　　积载

　　　　４．２　　　　　Ｄ类。

　

　　　　　　　　　　　　避开居住处所。

　　　　　　　　　　　　包装、积载、隔离

　　　　　　　　　　　　＊还见总论和本类引言。

　　＊：指见《国际海运危险货物规则》。

　

附件２　　　　　　　二氧化硫脲（亚磺酸甲脒）运输要求

　

　　　　二氧化硫脲　　　　　联合国编号　　　　　分类　　　分子式

　　　　亚磺酸甲脒　　　　　３３４１　　　　　４．２　　ＣＨ4Ｎ2Ｏ2Ｓ

　　ＴＨＩＯＵＲＥＡ　ＤＩＯＸＩＤＥ　　特性

　　ＦＯＲＭＡＭＩＤＩＮＥ　　　　　　　白色至淡黄色晶体粉末，无味。

　　ＳＵＬＰＨＩＮＩＣ　ＡＣＩＤ　　　　强还原剂。

　　　　　　　　　　　　　　　　　　　　温度１００℃以上时强烈分解并释放

　　　　　　　　　　　　　　　　　　　　大量的氧化硫、氨气、一氧化碳、二

　　　　　　　　　　　　　　　　　　　　氧化碳、氧化氮和氢氧化硫气体。长

　　　　　　　　　　　　　　　　　　　　期暴露在空气中，温度５０℃以上并

　　　　　　　　　　　　　　　　　　　　潮湿时，可引起明显分解。

　

　　包装类：Ⅱ和Ⅲ　　　　　　　　　　　包装　　　每一容器　　　每一包件

　　　　　　　　　　　　　　　　　　　　气密封口的：内装净重　　　总　重

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　ＫＧ

　　　　　　　　　　　　　　　　　　　　纤维板桶（１Ｇ）　　－　　２５０







我国国企MBO制度缺陷与对策研究

江泽利



摘 要

MBO是英文Management Buy-out的缩写，中文通常被译作“管理层”收购，是指公司的管理层利用借贷所融资本或股权交易收购本公司股权，以改变公司的所有者结构、资产结构和控制权结构，使企业原经营者成为企业所有者的一种行为。
我国自引进MBO制度以来，对国有企业，尤其是对我国中小型国有企业，通过管理层收购实施了国有股产权改革，取得了较好的成效。但同时也暴露了许多产权改革过程中的不良现象，如，违规融资、不公开定价、“自卖自买”等交易，造成国有资产严重流失，引起了社会公众的普遍关注，也招致社会各界的议论和不满。
这些不满和议论随着“郎顾之争”的升温而被推向了高潮，成为继1994年“国企改革大讨论”之后的又一次“产权改革大讨论”，且迅速席卷全国。
讨论的中心议题是MBO是否还应该在中国继续被实施。 MBO过程中是否真的存在“国有资产流失”现象，政府是否应该停止国有企业MBO，诸如此类的问题也引起了政府的关注与重视。对此，国资委主任李荣融在2004年10月底的一次新闻发布会上发言时承认，“当前国有资产流失问题集中在MBO，而MBO收购过程中的主要问题就是自卖自买”。2004年12月12日，时任国务院副总理的黄菊同志，又在出席2004年度中央企业负责人年终总结大会时指出：“大型企业不准搞管理层收购，中小企业的管理层收购也要区别情况，要规范。对于管理层收购，国资委要制定发布专门文件，做到有章可循。”
政府代表的发言表明，一，对我国国有企业MBO的功过是非予以了客观评价。为回应民众要求制止民脂民膏不被侵吞的强烈呼声，对发生在国有企业MBO过程的非正常现象予以承认。二，国有企业中还将继续实施MBO。我国国有资产改革的大方向不会变，MBO作为国有企业实现国有股减持的有效措施仍将被继续。三，我国国有企业MBO过程中存在着的这样或那样的一些不尽人意问题，是可以通过制度完善，规范操作来加以避免的。
政府对规范MBO行为有信心，我也一样希望对MBO制度缺陷与对策进行研究分析的，探索一套可行的制度，以保证MBO健康进行。本文通过引用西方经济学理论，如激励机制、产权理论、新制度经济学、产业经济学、产业结构理论、博弈论、制度供给理论及信息经济学等，对我国国有企业MBO制度及制度实施现状进行了全面分析研究，并适度采用了对比法，对中外MBO制度理论进行对比分析。全文共分为三个部分：
第一部分为第1章，是论文基础部分。在这一部分，作者通过对MBO的起源及基本概念的界定，提出了自己的初步观点，即，MBO是“管理者收购”，而非“管理层收购”，充实了长期以来指导我国MBO实践的理论。
第二部分包括第2、3两章，是论文实证分析部分，也是理论联系实际的重要部分。在这一部分，作者从我国国有企业MBO的历史出发，客观评述了MBO对我国国有企业产权改革的重要作用，也揭示了MBO实践中存在的一些问题；接着，作者又从我国现行有关MBO制度入手，阐明了我国现行MBO制度的现状及存在的缺陷和不足，为对策研究提供了充分的事实依据。
第三部分为第4章，是对策和建议部分。这一部分在前面两部分基础之上，从理论创新、制度完善、监督控制等几个方面，对避免和防止MBO实施过程中“国有资产流失”现象，提出了一整套建设性建议和应对措施。对我国国有企业MBO目标及实施措施提出了新的要求，也是对前两部分研究的综合与提升，是本文研究的落脚点，充分体现了本文研究的理论和实践意义。

关键词: 国有企业 MBO 制度缺陷 对策


Abstract

MBO is an abbreviation of Management Buy-out in English. In Chinese, the abbreviation is usually translated to purchase of "the management "that is refers to the management as one level of the company, for change the owner structure, the property structure and the domination structure of the company, use to lend money to purchases the stock of this company, causes the enterprise original operator to become the enterprise owner's one kind of behavior.
Since our country has been introduced, the MBO system, as an implement of the property reform, to the state-owned enterprise, especially to our middle and small scale state-owned enterprise, which has achieved a good result.
But simultaneously, it also has exposed some undesirable phenomena in process of the property reforms, such as illegal financing, pricing is not open, "traders from buying", and other transactions, resulting in serious loss of state assets, has not only aroused the universal concern of the public but also lead to the community to debate and discontent.
Whit “the dispute of Lang with Gu” was heat up, these dissatisfaction and the discussion is pushed to the high tide, became "the property right to reform the big discussion" which is continues "the state-owned enterprise to reform the big discussion" in 1994, and rapidly sweep all over our country.
In this discussion, it is central that MBO whether also should continue in China. In the MBO process whether the real existence the phenomenon about "the state asset does drain", whether the government should stop state-owned enterprise MBO, the so forth question was repeatedly asked by the public that has aroused government department's interest and takes.
At end of October of 2004, arm at the Public matter of concern proposed which on the discussion process in, Li RongRong as director of State Asset Management Committee, make the speech at a press conference, said, "the question, the current state asset drains, to concentrate in MBO, but the main question, in the MBO process, is from sells buys".
On December 12th, 2004, Huang Ju ,as Vice-Premier of our State, in attends annual's end congress of 2004 year, pointed out, "The major industry does not permit to do MBO, in mid- and small-scale enterprise, the MBO also must distinguish the situation, wants the standard. Regarding the MBO, the State Asset Management Committee must formulate the issue special document, achieves has a legal basis."
In my opinion, the government representative's speech has indicated three meanings. Firstly, it is an evaluation to the operation of our state-owned enterprise by MBO. In order to respond the populace request to stop the action of embezzles which likes flesh and blood of the people, the government acknowledged that it is an unusual phenomenon that above mention phenomena in the MBO of state-owned enterprise process. Secondly, it is an attitude of our government on the question whether continues in the state-owned enterprise to implement MBO. The general orientation of our state asset reform have never been change, MBO, as one effective action to took the state-owned share reduction, will to be continue. Thirdly, these phenomena in our country state-owned enterprise MBO process is may be perfect through set up the standard operates performs and repaid the system to avoid.
Government acts to regulate MBO confidence, as I also hope that the MBO system defects and countermeasures research and analysis, to explore a workable system to ensure that the MBO health. By reference western economic theory, such as the incentive mechanism, and property rights theory, New　institution　Economics(NIE), industrial economics, and the industrial structure theory, game theory and information theory, and so on, I conducted a comprehensive analysis for China's state-owned enterprises MBO system and the status of implementation of the system, and appropriate use of the comparative method with the foreign MBO system theory. This thesis is divided into three parts:
Part I is chapter 1 is the basis of the thesis. In this section, the author through the MBO and the origin of the definition of basis concepts, raised individual preliminary view that, MBO is one kind of behavior about purchase by manager who is personal rather than by manager who are one collectivity, and enrich the guidance of China's MBO has a theory of practice.
Part II includes chapters 2 and 3, this section is an important part in the paper with empirical Analysis of linking theory with reality. In this section, the author objective review of the MBO as property rights reform of China abut state-owned enterprises from the history of MBO in china, and revealed the existence of the practice of some problems. Author has start study from China's current system of MBO, elaborated China's current MBO system and the status of the existing defects and shortcomings. This part is measures to provide sufficient factual basis for countermeasures study.
Part III be refers to Chapter 4 which is recommendations and responses for above write. Basis of the front part of this thesis, the author put forward a set of constructive proposals and responding to the program, for avoid and prevent the "loss of state assets" phenomenon, a set of constructive proposals and response measures, from the theoretical innovation, and the system improve, supervision and control etc several aspects.
These suggests put forward new requirements for target of reform in China's state-owned enterprises and standard of implementation. This is the end-result of this study and is consolidated and upgrading for parts I and II on this thesis which fully embodies the theoretical and practical significance.

Keyword: State-Owned Enterprises of China/ MBO/ System Shortcoming /Countermeasure

目 　录

论文摘要

第1章 绪 论 1
1．1 选题背景 1
1．1．1 问题的提出 1
1．1．2 研究的现实意义 2
1．2 MBO起源与概念界定 3
1．2．1 MBO的起源 3
1．2．2 MBO的概念 5