入世后企業(yè)注冊制度改革

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摘要：入世后，由于我國市場經(jīng)濟的發(fā)展需要融入全球經(jīng)濟一體化的進程，現(xiàn)行的市場主體將發(fā)生變化，市場準入制度也將隨之調(diào)整。傳統(tǒng)的工商行政管理的企業(yè)注冊模式受到了挑戰(zhàn)。企業(yè)注冊制度改革勢在必行。綜觀世界各國企業(yè)登記注冊制度的歷史演變過程，經(jīng)歷了四個階段：特許主義、自由放任主義、許可主義、準則主義階段。當今世界“準則主義”已成為市場經(jīng)濟國家所普遍采用的國際慣例，而我國現(xiàn)行企業(yè)注冊制度的狀況是登記與審批相互滲透、相互結合，公司登記與非公司登記的雙軌制，內(nèi)資企業(yè)、外資企業(yè)、私營企業(yè)登記的多樣性，級別管轄與地域管轄、指定管轄、授權管轄、委托管轄相互結合、相互交錯，不同地區(qū)經(jīng)濟的發(fā)展差異導致了注冊手段、注冊方法的多樣性。這些現(xiàn)象的產(chǎn)生反映了我們的立法缺乏系統(tǒng)性、公開性，使得市場主體在市場準入這個環(huán)節(jié)上出現(xiàn)不公平性、不合理性。主要表現(xiàn)在市場主體設立之不平等，市場準入之不平等，市場資格條件及設立程序之不平等。WTO要求市場規(guī)范標準，要求準入統(tǒng)一公平，使競爭各方有公平之基礎。這就要求現(xiàn)行注冊制度必須進行改革。企業(yè)注冊制度的改革應堅持“高效、規(guī)范、簡化”的價值取向。主要建議對策有：注冊登記機關的設置應集中于一個部門，這樣才能體現(xiàn)注冊機關的權威統(tǒng)一性和高效規(guī)范性；注冊的模式采取法人登記與營業(yè)登記的分離，即法人登記解決法律地位，營業(yè)登記解決資格問題；注冊實質(zhì)的改革應當是變對注冊材料真實性、合法性的實質(zhì)性審查為形式審查；建立注冊官制度，在客觀上減少行政首長的干預與監(jiān)督，保持注冊權的相對獨立性；培育和完善中介機構，既能使企業(yè)擺脫冗雜的事務，又能使登記機關辦理程序高效快捷。通過上述手段使我國的企業(yè)設立制度由“審批注冊制”向“準則登記制”靠攏、發(fā)展，以適應WTO的基本規(guī)則。

關鍵詞:WTO企業(yè)注冊制度改革

Abstract:WithChina’sentryintoWTO,thedevelopmentofChina’smarketeconomyhasbeeninburningneedofbecomingfurtherintegratedwiththeeconomicglobalization.Forthisreason,thecurrentmarketwillchangewhilethemarketaccesssystemwillbeadjusted.Thetraditionalenterpriseregistrationmodeofindustrialandcommercialadministrationisfacedwithchallenge.Itisnecessarytocarryoutreformofenterpriseregistrationsystem.Theevolutionhistoryofenterpriseregistrationsystemofcountriesallovertheworldhasundergonefourphases:namely,EntrywithFranchise,FreeEntry,EntrywithLicenseandEntrywithRule.Intoday’sworld,“EntrywithRule”hasbecometheinternationalpracticeprevailinginmarket-economycountries.However,inChina,thecurrententerpriseregistrationsituationisasfollows:mutualpenetrationandcombinationbetweenregistrationandexaminationandapproval;two-pathsystemofenterpriseregistrationandnon-enterpriseregistration;diversityofdomestic-fundedenterpriseregistration,foreign-fundedenterpriseregistrationandprivateenterpriseregistration;mutualintegrationoflevel-domination,regional-domination,appointeddomination,authorizeddominationandconsigneddomination;differenceineconomicdevelopmentleadingtodiversityofregistrationmeansandregistrationapproach.Allthosereflectthatourlegislationislackofsystematismandtransparencywhichhascausedinequityandirrationalityinthelinkofmarketaccess,whichmanifesttheinequityofestablishmentofmarket,theinequityofmarketaccess,andtheinequityofmarketqualificationconditionandprocedureofestablishment.WTOrequiresstandardizedmarket,unifiedandfairaccesssothateverycompetitorwillhaveabasisofequity.Alltheserequestthatthereisamusttocarryoutreforminregistrationsystem.Thereformofenterpriseregistrationshouldadheretothevalueorientationofefficiency,standardizationandsimplicity.Ourmainsuggestionsarelistedasfollows:Onlyonedepartmentshouldbeinchargeofregistrationsoastoembodyregistrationorgan’sauthority,unity,efficiencyandstandardization;Registrationmodeshouldbeinthiswaythatweshouldseparatetaxpayerregistrationfrombusinessregistration,namely,theformerforlegalstatusandthelatterforqualification;Theessentialreforminregistrationshouldtransformfromcensoringauthenticityandvalidityofregistrationmaterialtocensoringform.;Weshouldestablishregistersystemsothatinterferenceandsupervisionfromadministrativedirectorswillberelievedsubstantiallyandtherighttoregistrationwillberelativelyindependent;Weshouldcultivateandimproveintermediateagencyforthepurposeofliberatingenterprisefromlongandcomplexprocedureandfacilitatingtheregistrationprocedures.Throughalloftheregistrationauthority’smeasuresmentionedabove,enterprisesinChinawillestablishthesystemwhichdevelopsfromregistrationsystemofexaminationandapprovaltoregistrationsystemofruleinordertoadapttobasicrulesofWTO.

關鍵詞:WTO，enterprise，registration，system，reform