發(fā)布時(shí)間：2018-03-16 21:58

  本文選題：地方國(guó)有企業(yè)　切入點(diǎn)：企業(yè)國(guó)有資本　出處：《天津工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的十八屆三中全會(huì)通過(guò)的《中共中央關(guān)于全面深化改革若干重大問(wèn)題的決定》明確提出"以管資本為主加強(qiáng)國(guó)有資產(chǎn)監(jiān)管"。企業(yè)國(guó)有資本監(jiān)管問(wèn)題是我國(guó)經(jīng)濟(jì)體制改革的重要內(nèi)容,亦是我國(guó)經(jīng)濟(jì)法學(xué)領(lǐng)域研究的重要課題。在國(guó)企類型化改革背景下研究地方國(guó)有企業(yè)資本監(jiān)管問(wèn)題具有現(xiàn)實(shí)意義,地方國(guó)有企業(yè)資本監(jiān)管應(yīng)當(dāng)與國(guó)企分類改革相匹配。因此,積極探索地方國(guó)有企業(yè)資本監(jiān)管制度,強(qiáng)化對(duì)地方國(guó)有企業(yè)的有效監(jiān)管顯得甚為迫切。文章基于地方國(guó)有企業(yè)資本監(jiān)管問(wèn)題的現(xiàn)實(shí)考察,立足于地方國(guó)有企業(yè)國(guó)有資本的自身屬性,引入委托代理理論、資本成本理論、產(chǎn)權(quán)理論以及企業(yè)經(jīng)濟(jì)增加值EVA評(píng)價(jià)方法等為支撐。通過(guò)回顧我國(guó)地方企業(yè)國(guó)有資本監(jiān)管制度改革的歷程,深入地分析地方國(guó)有企業(yè)資本監(jiān)管的現(xiàn)狀,同時(shí)結(jié)合地方企業(yè)國(guó)有資本監(jiān)管的國(guó)別比較與經(jīng)驗(yàn)分析,闡述地方國(guó)有企業(yè)資本監(jiān)管存在的突出問(wèn)題;最后提出完善我國(guó)地方國(guó)有企業(yè)資本監(jiān)管的若干對(duì)策與建議。為此,本文將以完善我國(guó)地方國(guó)有企業(yè)資本監(jiān)管制度為切入點(diǎn),圍繞國(guó)有企業(yè)監(jiān)管以及地方國(guó)有企業(yè)資本監(jiān)管的必要性與其實(shí)施路徑等問(wèn)題逐一展開(kāi)分析研究。首先,分析了地方國(guó)有企業(yè)資本監(jiān)管相關(guān)的幾個(gè)基礎(chǔ)概念的區(qū)別及監(jiān)管的理論基礎(chǔ),如國(guó)有資本與國(guó)有資產(chǎn)、國(guó)有企業(yè)資本等。其次,對(duì)地方國(guó)有企業(yè)資本監(jiān)管做了一個(gè)厘清,分析了資本監(jiān)管與資本運(yùn)營(yíng)、資本運(yùn)營(yíng)績(jī)效評(píng)價(jià)之間的關(guān)系,以及新時(shí)期從過(guò)去"管人、管事、管資產(chǎn)"等監(jiān)管方式向以"管資本"為主轉(zhuǎn)變的必要性及其監(jiān)管目標(biāo),并提出地方國(guó)有企業(yè)資本監(jiān)管的實(shí)施路徑。然后,分析了域外典型的發(fā)達(dá)國(guó)家——新加坡淡馬錫的國(guó)有企業(yè)資本監(jiān)管經(jīng)驗(yàn),并結(jié)合我國(guó)國(guó)有企業(yè)監(jiān)管中存在的一些問(wèn)題,分析總結(jié)我國(guó)地方國(guó)資監(jiān)管可以從域外國(guó)家借鑒的成功經(jīng)驗(yàn)。最后,提出完善我國(guó)地方國(guó)有企業(yè)資本監(jiān)管的對(duì)策建議,即準(zhǔn)確定位地方國(guó)有企業(yè)的出資人職責(zé);在分類監(jiān)管的基礎(chǔ)上,以"管資本"為主的新型監(jiān)管方式適合于分類監(jiān)管下的競(jìng)爭(zhēng)性國(guó)有企業(yè);在分類監(jiān)管的基礎(chǔ)上組建國(guó)有資本投資運(yùn)營(yíng)公司;引入經(jīng)濟(jì)增加值評(píng)價(jià)方法及其激勵(lì)機(jī)制,并結(jié)合其他有效的績(jī)效考核指標(biāo),從而提高地方國(guó)有企業(yè)資本運(yùn)營(yíng)效率,進(jìn)而實(shí)現(xiàn)其保值增值的監(jiān)管目標(biāo)。
[Abstract]:The decision of the CPC Central Committee on deepening the Reform in an All-round way, adopted by the third Plenary session of the 18 CPC Central Committee, clearly points out that "strengthening the supervision of state-owned assets mainly by managing capital" is the problem of supervision of state-owned capital in enterprises, which is the economy of our country. Important elements of institutional reform, It is also an important subject in the field of economic law in China. It is of practical significance to study the capital supervision of local state-owned enterprises under the background of the typed reform of state-owned enterprises, and the capital supervision of local state-owned enterprises should be matched with the classified reform of state-owned enterprises. It is urgent to actively explore the capital supervision system of local state-owned enterprises and strengthen the effective supervision of local state-owned enterprises. Based on the property of state-owned capital in local state-owned enterprises, the principal-agent theory and capital cost theory are introduced. Based on the theory of property right and the evaluation method of EVA, this paper analyzes the present situation of capital supervision of local state-owned enterprises by reviewing the course of the reform of state-owned capital supervision system of local enterprises in China. At the same time, based on the country comparison and experience analysis of state-owned capital supervision of local enterprises, the paper expounds the outstanding problems existing in the capital supervision of local state-owned enterprises, and finally puts forward some countermeasures and suggestions for perfecting the capital supervision of local state-owned enterprises in China. This paper will focus on perfecting the capital supervision system of local state-owned enterprises in our country, focusing on the problems of the supervision of state-owned enterprises, the necessity and implementation path of local state-owned enterprises' capital supervision and so on. First of all, This paper analyzes the differences of several basic concepts related to capital supervision of local state-owned enterprises and the theoretical basis of supervision, such as state-owned capital and state-owned assets, state-owned enterprise capital, etc. Secondly, it clarifies the capital supervision of local state-owned enterprises. This paper analyzes the relationship between capital supervision and capital operation, the performance evaluation of capital operation, and the necessity and aim of the transformation from "managing people, managing affairs and managing assets" to "managing capital" in the new period. Then, the paper analyzes the experience of capital supervision of state-owned enterprises in Temasek, Singapore, which is a typical overseas country, and combines with some problems existing in the supervision of state-owned enterprises in China. This paper analyzes and summarizes the successful experiences of local state-owned assets supervision in China which can be used for reference from foreign countries. Finally, the author puts forward some countermeasures and suggestions to perfect the capital supervision of local state-owned enterprises, that is, to accurately locate the responsibility of the investors of local state-owned enterprises. On the basis of classified supervision, a new type of supervision based on "capital management" is suitable for competitive state-owned enterprises under classified supervision, and a state-owned capital investment and operation company is established on the basis of classified supervision. This paper introduces the evaluation method of economic added value and its incentive mechanism, and combines with other effective performance appraisal indexes to improve the efficiency of capital operation of local state-owned enterprises and to realize the supervisory goal of maintaining and increasing the value of value.
【學(xué)位授予單位】：天津工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F276.1;F275

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