【摘要】：為適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的要求,我國(guó)國(guó)企改制已經(jīng)成為經(jīng)濟(jì)體制改革最重要的主題之一,但由于我國(guó)尚未真正確立一套科學(xué)健全的國(guó)有資產(chǎn)管理體制與法制規(guī)范,使得我國(guó)國(guó)企改制缺乏有效管理和科學(xué)監(jiān)督,進(jìn)而導(dǎo)致了在國(guó)企改制中嚴(yán)重的資產(chǎn)流失問(wèn)題,這個(gè)問(wèn)題一度成為社會(huì)關(guān)注的熱點(diǎn)。隨著改革開放的浪潮和國(guó)企改制的深化,如何規(guī)范國(guó)企改制、防范國(guó)資流失,已經(jīng)成為我國(guó)政府以及相關(guān)責(zé)任部門在深化推進(jìn)國(guó)有資產(chǎn)管理與監(jiān)督機(jī)制改革中亟待解決的問(wèn)題。如何防止國(guó)有資產(chǎn)流失,是國(guó)有資產(chǎn)管理、保值增值的重要內(nèi)容,具有一定的研究?jī)r(jià)值。本文從國(guó)內(nèi)外國(guó)企改制中國(guó)資流失問(wèn)題的研究現(xiàn)狀與理論成果著手,立足于委托代理和政府干預(yù)等相關(guān)理論,從相關(guān)政府責(zé)任部門角度出發(fā)對(duì)國(guó)企改制中的國(guó)資流失問(wèn)題進(jìn)行了分析,具體地說(shuō)就是國(guó)有資產(chǎn)管理委員會(huì)這個(gè)相關(guān)部門。首先,本研究通過(guò)對(duì)我國(guó)企業(yè)改制防范國(guó)資流失的探索歷程進(jìn)行一定的回顧,找出了我國(guó)政府在企業(yè)改制防范國(guó)資流失中所存在的不足。然后選取四川省遂寧市國(guó)資委防范大英鹽化公司改制國(guó)資流失為案例,并在案例描述基礎(chǔ)上對(duì)遂寧國(guó)資委防范大英鹽化公司改制國(guó)資流失進(jìn)行制度分析、流程分析、控制點(diǎn)分析,并通過(guò)分析結(jié)果就有效設(shè)計(jì)防范制度、科學(xué)設(shè)置流程管理、制定規(guī)范控制點(diǎn)這三個(gè)具體方面對(duì)防范企業(yè)改制國(guó)資流失提出了具有較高操作性的對(duì)策,旨在對(duì)我國(guó)防范國(guó)企改制中國(guó)資流失的實(shí)踐產(chǎn)生一定的借鑒意義。
[Abstract]:In order to meet the requirements of the socialist market economy, the reform of state-owned enterprises has become one of the most important topics in the reform of economic system. However, since China has not really established a set of scientific and sound management system of state-owned assets and legal norms, The lack of effective management and scientific supervision in the reform of state-owned enterprises has led to the serious problem of asset loss in the reform of state-owned enterprises, which has once become the focus of attention of the society. With the tide of reform and opening up and the deepening of the reform of state-owned enterprises, how to regulate the reform of state-owned enterprises and prevent the loss of state capital has become the urgent problem to be solved by the government and related responsible departments in deepening the reform of the management and supervision mechanism of state-owned assets. How to prevent the loss of state-owned assets is an important part of the management of state-owned assets. This paper starts with the current research situation and theoretical achievements of the problem of capital loss in the reform of state-owned enterprises at home and abroad, and bases itself on the relevant theories such as principal-agent and government intervention. This paper analyzes the problem of the loss of state capital in the reform of state-owned enterprises from the angle of relevant government responsibility departments, specifically the relevant department of state-owned assets management committee. First of all, this study reviews the course of our country's enterprise reform to prevent the loss of state capital, and finds out the shortcomings of our government in the process of enterprise reform and prevention of the loss of state capital. Then it selects the SSAC of Suining City, Sichuan Province, as a case study to prevent the loss of state-owned assets from the restructuring of the British Salinization Company, and on the basis of the description of the case, analyzes the system and process of the SASAC to prevent the loss of the state-owned assets from the restructuring of the British Salinization Company. Control point analysis, and through the analysis of the results of the effective design of the prevention system, the scientific setting of process management, the formulation of the control point of these three specific aspects of the prevention of enterprise restructuring of the loss of state capital put forward a high operational countermeasures, The purpose of this paper is to provide some reference for the practice of preventing the loss of Chinese capital in the reform of state-owned enterprises.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F271;F426.7
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本文編號(hào)：2354427