国有独资公司监督体系的法律研究

发布时间：2018-05-17 07:21

本文选题：国有独资公司 + 国有资产监督管理委员会　；参考：《湖南师范大学》2011年硕士论文

【摘要】：国有独资公司作为国家投资企业的一种形式,是我国国有企业改革的重要方向。经历了近二十年的发展,国有独资公司不断壮大,为国有经济的提升添砖加瓦。但国有独资公司在运行的过程中,不断的出现国有资产流失、政企不分、内部人控制等不良现象。为此国家先后颁布多部法律用以加强对国有独资公司的监督。但由于国有独资公司对原国企旧体制路径的依赖以及公司内部法人治理结构的不健全,从而使得国有独资公司监督体系建设落后,致使这些不良现象总是游离于法律约束和机构体制之外,而得不到适度的监督。因此构建系统、完备的国有独资公司监督体系具有重要的理论和实践意义。国有独资公司监督体系经历了由行政指令、厂长负责制下的低效监督,到1988年国家从统一监督机构、提高监督效率的角度出发,成立了国有资产监督管理局,但成效一般。1993年我国第一部《公司法》正式确立了国有独资公司作为国企改制的重要形式,按照法人治理结构,从而初步形成了公司内部监督体系。但由于内外监督机构分散,多头监管的局面始终得不到解决,最终导致监督体系混乱。为改变这一混乱的监管环境,2003年国家成立了直属于国务院的国有资产监督管理委员会,彻底统一了外部监督体系。然而公司内部监督体系建设依然缓慢。国有独资公司虽然具备现代公司法人治理结构的形式,但是并没有形成现代公司中的内部制衡机制和监督体系。其症结主要表现在：国有独资公司股东权没有到位,缺少监督责任主体；董事会监督职权失位及专门监督机构缺乏独立性；监事会监督权边界不明晰：监督权行使有障碍；缺乏对监事会成员的激励机制。因此,从问题入手,借鉴境外国企监督体系建设的经验,找出完善国有独资公司监督体系的良方。具体而言就是要：第一,强化国有股东权、完善国资委的监督职能。包括：强化国家股东知情权、平衡股东与董事会之问的信息；建立股东派生诉讼制度,用司法的手段保护股东的利益。第二,强化董事会监督权、完善董事会监督机构。包括：协调董事会与经理层的关系、加强董事会对经理层的监督；强化审计委员会的独立性、理清与其他监督主体的关系。第三,明晰监事会权利边界、扫清监事会行权障碍。包括：明晰权利边界、完善权利结构；完善监事会制度,为监事行权扫清障碍；设立监事激励制度、提高监事行权动力。
[Abstract]:As a form of state-invested enterprises, state-owned companies are the important direction of the reform of state-owned enterprises. After nearly 20 years of development, the state-owned companies continue to grow, contributing to the promotion of the state-owned economy. However, in the process of operation, the state-owned companies continue to appear the loss of state-owned assets, the separation of government and enterprises, internal control and other bad phenomena. To this end, the state has promulgated a number of laws to strengthen the supervision of wholly-owned state-owned companies. However, due to the dependence of the wholly state-owned company on the old system path of the former state-owned enterprise and the unsound corporate governance structure within the company, the construction of the supervision system of the wholly state-owned company falls behind. As a result, these phenomena are always free from the legal constraints and institutional system, and can not be properly supervised. Therefore, it is of great theoretical and practical significance to construct the system and complete the supervision system of the wholly-owned state-owned company. The supervision system of a wholly state-owned company experienced inefficient supervision under the system of administrative instructions and factory director responsibility. In 1988, the state set up the State-owned assets Supervision and Management Bureau from the angle of unified supervision agencies and improving supervision efficiency. In 1993, the first "Company Law" of our country formally established the state-owned sole proprietorship company as the important form of the state-owned enterprise reform, according to the corporate governance structure, thus initially formed the internal supervision system of the company. However, due to the dispersion of internal and external supervision agencies, the situation of long-head supervision has always been unresolved, leading to the confusion of the supervision system. In order to change this chaotic regulatory environment, the State set up the State-owned assets Supervision and Administration Commission directly under the State Council in 2003, which completely unified the external supervision system. However, the construction of internal supervision system is still slow. Although the wholly state-owned company has the form of modern corporate governance structure, it has not formed the internal checks and balances mechanism and the supervision system in the modern company. The main reasons are as follows: the shareholder's right of wholly state-owned company is not in place and the subject of supervision responsibility is lacking; the supervision authority of board of directors is out of place and the special supervision institution lacks of independence; the boundary of supervision power of supervisory board is not clear: there are obstacles to the exercise of supervision power; Lack of incentive mechanism for supervisory board members. Therefore, starting with the problems and drawing lessons from the experience of the construction of the supervision system of foreign state-owned enterprises, the author finds out the good way to perfect the supervision system of the wholly state-owned companies. Specific is to: first, strengthen the right of state-owned shareholders, improve the supervision function of SASAC. It includes: strengthening the state shareholders' right to know, balancing the information between shareholders and the board of directors, establishing shareholder derivative litigation system, and protecting the interests of shareholders by judicial means. Second, strengthen the supervisory authority of the board of directors and perfect the supervisory organ of the board of directors. It includes: to coordinate the relationship between the board of directors and the managers, to strengthen the supervision of the board of directors over the managers, to strengthen the independence of the audit committee, and to clarify the relationship with other supervisory bodies. Third, clear the power of the board of supervisors boundary, clear the board of supervisors to exercise power obstacles. It includes: clarifying the boundary of rights and perfecting the structure of rights; perfecting the system of board of supervisors to clear the obstacles for supervisors to exercise their rights; setting up the incentive system of supervisors to improve the power of supervisors.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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