国有控股子公司监事会运作有效性研究

发布时间：2018-08-22 13:58

【摘要】：国有控股子公司监事会的主要职责是维护国有资产权益、防止会计信息失真,可在实际经济运行中出现了大量国有资产流失和会计失真的现象。本文对国有控股子公司监事会运作情况进行研究,评价其是否有效,分析其失效的原因,并研究改进措施来提升监事会运作有效性。本文首先从监事会制度的理论依据和《公司法》对监事会职能的规定出发,按照“投入-运行-产出”模型,将国有控股子公司监事会运作有效性分为四个层次:监事会环境有效性、监事会组成有效性、监事会运行有效性和监事会产出有效性,并将监事会运作有效性界定为:监事会独立性、人员专注性、技术专业性、运行规范性和激励与考核机制。按照可操作性、定量与定性相结合等原则,设计了监事会运作有效性五个层次共22个评价指标,对准则层的权重主要采用了专家评分法和两两比较判断距阵,并在此基础构建了监事会运作有效性的评价模型和监事会胜任力模型。通过问卷调查和访谈等方法收集了广东省国资委直管国有资产中的国有控股子公司监事会运作数据,运用监事会运作有效性的评价体系进行了评价,得出监事会运作有效性欠佳,即监事会未能有效发挥其监督作用,监事会略微具备胜任力。通过监事会运作有效性要素层的描述性统计分析,发现监事会运作中存在监事会独立性差、监督资源匮乏、监督机制虚化和缺乏激励等问题。最后针对影响监事会运作有效性的问题,研究了提升监事会运作有效性的措施:建立监事会领导下的内部审计体制,充实监督资源;完善监事选举程序、引进外部监事和建立监事费用保障制度等,提高监事会独立性;完善监事会工作机制,落实监督职能;建立激励和约束机制,明确监事责任和激发监事从事监督工作的积极性。通过这些措施,提升监事会运作有效性,解决公司监事会空心化、花瓶化及监督失效的现象,从而完善我国国有企业内部监督机制、健全法人治理结构,并不断提高国有资产监管成效,防范国有资产流失,促进国有资产保值增值。
[Abstract]:The main responsibility of the board of supervisors of the state-owned subsidiary company is to safeguard the rights and interests of the state-owned assets and to prevent the accounting information from being distorted. A large number of state-owned assets have been lost and the accounting distortion has occurred in the actual economic operation. This paper studies the operation of the board of supervisors in the state-owned holding subsidiary, evaluates its effectiveness, analyzes the reasons for its failure, and studies the improvement measures to improve the effectiveness of the board of supervisors. Based on the theoretical basis of the system of the board of supervisors and the provisions of the Company Law on the functions of the board of supervisors, this paper starts with the model of "input-operation-output". This paper divides the operational effectiveness of the board of supervisors into four levels: the environmental effectiveness of the board of supervisors, the effectiveness of the composition of the board of supervisors, the effectiveness of the operation of the board of supervisors and the effectiveness of the output of the board of supervisors. And defines the effectiveness of the board of supervisors as: the independence of the board of supervisors, personnel focus, technical professionalism, operational norms and incentive and assessment mechanism. According to the principles of maneuverability, combination of quantitative and qualitative analysis, 22 evaluation indexes are designed for the operational effectiveness of the board of supervisors in five levels, and the weight of the criterion layer is mainly determined by expert scoring method and pairwise comparison judgment matrix. On this basis, the evaluation model of the effectiveness of the board of supervisors and the competency model of the board of supervisors are constructed. By means of questionnaire investigation and interview, this paper collects the data of the board of supervisors of the state-owned subsidiary company in charge of the state-owned assets of Guangdong SASAC, and evaluates the effectiveness of the board of supervisors by using the evaluation system of the effectiveness of the board of supervisors. It is concluded that the effectiveness of the board of supervisors is poor, that is, the board of supervisors fails to play its supervisory role effectively, and the board of supervisors has a little competence. Through the descriptive statistical analysis of the effective elements of the operation of the board of supervisors, it is found that there are some problems in the operation of the board of supervisors, such as poor independence of the board of supervisors, lack of supervision resources, lack of supervision mechanism and lack of incentives. Finally, aiming at the problems affecting the effectiveness of the operation of the board of supervisors, this paper studies the measures to improve the effectiveness of the operation of the board of supervisors: to establish the internal audit system under the leadership of the board of supervisors, to enrich the supervisory resources; to improve the procedure of election of supervisors, To improve the independence of the board of supervisors; to perfect the working mechanism of the board of supervisors and to carry out the supervisory function; to establish an incentive and restraint mechanism to make clear the responsibility of supervisors and to stimulate the enthusiasm of supervisors in supervision work. Through these measures, the effectiveness of the operation of the board of supervisors can be improved, and the phenomena of empty board of supervisors, veneration of the board of supervisors and failure of supervision will be solved, thus improving the internal supervision mechanism of state-owned enterprises in our country and perfecting the governance structure of legal persons. And constantly improve the effectiveness of state-owned assets supervision, prevent the loss of state-owned assets, promote the value of state-owned assets.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F276.1;F276.6

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