作者：刘大洪
作者介绍：湖北经济学院法学院教授，中南财经政法大学法学院教授，博士师导师
出版日期：2019年12月9日
内容提要 市场主体规则平等是指在市场经济运行过程中，任何一类市场主体的法律 地位平等、 竞争机会均等、 权利与义务关系对等，国家的经济干预不得违背和破坏市场公平 竞争，不给予任何一类市场主体不正当的竞争优势或劣势。目前实践中的市场主体规则平 等将国有企业作为主要规制对象，忽视、 淡化了其他类型企业可能存在的竞争不公问题。 应当重塑市场主体规则平等理念，使其不再局限于规制国有企业的竞争问题，而应扩散至 不同控制力、 资本来源、 空间区位、 产业组织的企业形态之间的整体公平竞争问题，令市场 主体规则平等的内涵从狭义走向广义。在广义市场主体规则平等的理论指引下，中国经济 法律制度应予以深切变革，落实国企运行平等、 税收规则平等、 融资规则平等、 监管规则平 等、 外商投资规则平等五大法律规范。
关键词 市场主体规则平等 国有企业 国家干预
Abstract:The equality of market subject rules means that in the course of the operation of the market economy，the legal status of any type of market entity is equal，the competition opportunities are equal，and the rights and obligations are equal． The state’ s economic intervention must not violate and undermine fair competition in the market，and do not give any type of market entity an unfair competitive advantage or disadvantage． The current equality of market subject rules regards state-owned enterprises as the main regulatory object， ignores and weakens the possible unfair competition of other types of enterprises． The connotation of the equality of market subject rules should be reshaped to the overall situation between the different forms of control，capital sources，spatial locations，and industrial organizations in competition，and not limited to state-owned enterprises，which makes the concept of equality of market subject rules change from narrow to broad． Under the guidance of the new equality of market subject rules，the Chinese economy’ s legal system should be reconstructed based on five stones，including equality in the operation of state-owned enterprises，tax equality，financing equality，regulation equality and equality in foreign investment．