试论入世后企业注册制度的改革

摘 要：入世后，由于我国市场经济的发展需要融入全球经济一体化的进程，现行的市场主体将发生变化，市场准入制度也将随之调整。传统的工商行政管理的企业注册模式受到了挑战。

企业注册制度改革势在必行。综观世界各国企业登记注册制度的历史演变过程，经历了四个阶段：特许主义、自由放任主义、许可主义、准则主义阶段。

当今世界“准则主义”已成为市场经济国家所普遍采用的国际惯例，而我国现行企业注册制度的状况是登记与审批相互渗透、相互结合，公司登记与非公司登记的双轨制，内资企业、外资企业、私营企业登记的多样性，级别管辖与地域管辖、指定管辖、授权管辖、委托管辖相互结合、相互交错，不同地区经济的发展差异导致了注册手段、注册方法的多样性。这些现象的产生反映了我们的立法缺乏系统性、公开性，使得市场主体在市场准入这个环节上出现不公平性、不合理性。

主要表现在市场主体设立之不平等，市场准入之不平等，市场资格条件及设立程序之不平等。WTO要求市场规范标准，要求准入统一公平，使竞争各方有公平之基础。

这就要求现行注册制度必须进行改革。企业注册制度的改革应坚持“高效、规范、简化”的价值取向。

主要建议对策有：注册登记机关的设置应集中于一个部门，这样才能体现注册机关的权威统一性和高效规范性；注册的模式采取法人登记与营业登记的分离，即法人登记解决法律地位，营业登记解决资格问题；注册实质的改革应当是变对注册材料真实性、合法性的实质性审查为形式审查；建立注册官制度，在客观上减少行政首长的干预与监督，保持注册权的相对独立性；培育和完善中介机构，既能使企业摆脱冗杂的事务，又能使登记机关办理程序高效快捷。通过上述手段使我国的企业设立制度由“审批注册制”向“准则登记制”靠拢、发展，以适应WTO的基本规则。

关键词: WTO 企业 注册 制度 改革

Abstract: With China’s entry into WTO, the development of China’s market economy has been in burning need of becoming further integrated with the economic globalization. For this reason, the current market will change while the market access system will be adjusted. The traditional enterprise registration mode of industrial and commercial administration is faced with challenge. It is necessary to carry out reform of enterprise registration system. The evolution history of enterprise registration system of countries all over the world has undergone four phases: namely, Entry with Franchise, Free Entry, Entry with License and Entry with Rule. In today’s world, “Entry with Rule” has become the international practice prevailing in market-economy countries. However, in China, the current enterprise registration situation is as follows: mutual penetration and combination between registration and examination and approval; two-path system of enterprise registration and non-enterprise registration; diversity of domestic-funded enterprise registration, forEign-funded enterprise registration and private enterprise registration; mutual integration of level-domination, regional-domination, appointed domination, authorized domination and consigned domination; difference in economic development leading to diversity of registration means and registration approach. All those reflect that our legislation is lack of systematism and transparency which has caused inequity and irrationality in the link of market access, which manifest the inequity of establishment of market, the inequity of market access, and the inequity of market qualification condition and procedure of establishment. WTO requires standardized market, unified and fair access so that every competitor will have a basis of equity. All these request that there is a must to carry out reform in registration system. The reform of enterprise registration should adhere to the value orientation of efficiency, standardization and simplicity. Our main suggestions are listed as follows: Only one department should be in charge of registration so as to embody registration organ’s authority, unity, efficiency and standardization; Registration mode should be in this way that we should separate taxpayer registration from business registration, namely, the former for legal status and the latter for qualification; The essential reform in registration should transform from censoring authenticity and validity of registration material to censoring form.; We should establish register system so that interference and supervision from administrative directors will be relieved substantially and the right to registration will be relatively independent; We should cultivate and improve intermediate agency for the purpose of liberating enterprise from long and complex procedure and facilitating the registration procedures. Through all of the registration authority’s measures mentioned above, enterprises in China will establish the system which develops from registration system of examination and approval to registration system of rule in order to adapt to basic rules of WTO.

关键词: WTO，enterprise， registration， system， reform