私营企业“委托——代理问题”的经济学分析——宗江实业有限责任公司实证研究

发布时间：2018-07-05 03:19

本文选题：私营企业 + 一人公司　；参考：《对外经济贸易大学》2003年硕士论文

【摘要】： 改革开放二十多年来，我国私营企业蓬勃发展，成为国民经济的重要组成部分。当企业所有权与经营权分离,所有者与经营者之间就产生了委托－代理关系，而高额的代理成本一直是企业所有人想避免的问题。但是，目前的公司法及相关法律制度对私营企业存在的诸多限制为私营企业设置了种种障碍，例如，不允许私营企业建立股份有限公司，私营企业若要取得法人资格，只能建立有限责任公司，这就使得众多的私营企业具有限责任公司之名，而行一人公司之道。其结果是法律设定的目标无以完全实现，而当事人在经营企业中的代理成本不仅无从降低，在某种程度上法律规则甚至增加了企业经营的代理成本。此外，私营企业自身的许多问题也使它们难以在激烈的市场竞争中生存。私营企业的企业所有权由创业者一人独享在我国相当普遍，然而，所有权归一人所有并不能避免高额代理成本。因为，在这些私营企业中，"人治"现象很普遍，没有完善的管理制度、违规操作，这些行为都增加了企业的代理成本。随着我国改革开放的深入，市场经济的不断完善，以及法制建设的进行，私营企业需要建立起完善的管理制度，只有这样，私营企业才能在激烈的市场竞争中胜出。同时，我国应当对公司法及相关法律法规中存在的影响、阻碍私营企业发展的问题进行即使的修改和完善，从我国当前私营企业的实际情况出发，建立起适合我国私营企业的法律制度。本文的引言部分简单的介绍了写作本文的目的以及方法。第一章介绍了本文研究对象的具体情况。第二、三、四章是文章的主体部分。第五部分总结全文。第二章主要介绍了我国目前法律制度对于一人公司、私营企业组织形式的立法概况和研究对象的企业组织形式的特点，以及对我国目前一人公司立法的建议。在我国，只能设立国有独资公司和外资的法人一人公司或自然人一人公司。但是，我国私人投资者采用挂名方式组建实质意义的一人公司的情况相当普遍，本文研究对象就属于这种情况。我国目前的法律不承认一人公司的合法地位，又无法制止其存在，更无法对其扬利驱弊。因此，我们认为，我国公司法应当顺应世界立法潮流，明确地赋予一人公司之合法性，而暂不允许一人股份有限公司的设立；同时，通过完善公司法的一些规定，严格限制一人有限公司的股东滥用有限责任。还可以引入"揭开公司面纱"的原则，防止公司独立人格和有限责任被一人股东滥用。 WP=7 第三章主要论述，所有权即使归一人所有，也不能避免高额代理成本。私营企业往往是家族式经营方式，家族成员既是所有者又是经营者，当公司规模较小，能够做到所有权和经营权统一的时候，公司治理结构处于理想状态，因为激励和约束可以实现匹配和自我强化，这对于公司来说是有利的，因为理智的企业所有人不会做损害自己利益的事，然而，一个人的精力和才能总是有限的，随着公司规模的不断扩大，创业者及其家族成员无法管理庞大的企业，这时，企业就需要聘请经理人员，由此就产生代理成本的问题。许多私营企业都没有一个有效的企业治理结构，它们缺乏完善的内部管理制度，尤其是会计制度，激励机制不理想，企业所有人仅凭个人偏好经营，这些问题导致经理人员在职消费，收受贿赂，偷懒等败德行为，最终给企业造成高额代理成本。文章第四部分分析了劳动合同的签订，以及企业扩展规模的方式对私营企业的代理成本产生怎么样的影响。我国私营企业与其雇佣员工之间不按照劳动法的规定签订劳动合同的现象很普遍，企业所有人可能认为这样做对自己有利，可以节约成本，少纳税。但是，当员工，即代理人意识到自己因为没有合同的保护，无法保障自身利益的时候，他们就会想方设法从企业获取利益，在职消费，收受贿赂，贪污。企业代理成本因此增加。企业可以通过建立分公司，或是子公司来扩大规模。分公司与子公司比较，承担独立责任的子公司可以降低投资风险，将损失限定在一定范围内。代理成本除了企业支付给其代理人的报酬，还包括代理人给企业造成的损失。如果综合以上两点，，建立子公司应该是较好的选择。但是，由于我国法律不允许私营企业设立一人公司，而对于本文调查对象这类私营企业来说，创业者不希望因为外人加入而影响家族对企业的完全控制，所以，私营企业除非找到几个挂名股东，否则，只能设立分公司，这样就可能承担高额代理成本。那么，还有什么办法在降低投资风险的同时减少代理成本呢？建立若干独立的公司，即私营企业家族成员作为同一投资者，建立若干个独立的公司，这样做注册成本会增加，但与高额代理成本比较，两害相权，取其轻。因此，建立若干独立企业似乎是目前最佳的选择。
[Abstract]:During the more than 20 years of reform and opening up, the private enterprises in China have developed vigorously and become an important part of the national economy. When the ownership and management rights are separated, the principal agent relationship is produced between the owners and the operators, and the high agency cost has always been a problem that the enterprise owners want to avoid. However, the current corporate law and the related issues are related. The limitations of the legal system on private enterprises have set various obstacles for private enterprises. For example, the private enterprise is not allowed to establish the Limited by Share Ltd. If the private enterprise is to obtain the legal person qualification, it can only establish a limited liability company. This makes many private enterprises have the name of the limited company, and the road of the one person company. The objectives set by the law are not fully realized, and the agency costs of the parties in the business enterprise are not only reduced, but in some degree the law rules even increase the agency costs of the business. In addition, many problems of the private enterprises themselves make it difficult for them to survive in the fierce market competition. It is quite common to have the right to enjoy one person alone in our country. However, all the owners of ownership can not avoid high agency costs. In these private enterprises, the phenomenon of "people's governance" is very common. There is no perfect management system and illegal operation. These behaviors all increase the agency cost of the enterprises. With the deepening of China's reform and opening up, the city is going deep. As the continuous improvement of the field economy and the construction of the legal system, the private enterprises need to establish a perfect management system. Only in this way, can the private enterprises win in the fierce market competition. At the same time, our country should revise and finish the problems of the company law and related laws and regulations and obstruct the development of private enterprises. From the current situation of private enterprises in China, we set up a legal system suitable for private enterprises in China.
The introduction of this article briefly introduces the purpose and method of writing this article.
The first chapter introduces the specific situation of the research object. Second, third, the four chapter is the main body of the article. The fifth part summarizes the whole article.
The second chapter mainly introduces the general situation of the legal system of our country to the one person company, the private enterprise organization form and the characteristics of the enterprise organization form of the research object, as well as the suggestion to the current one person company legislation in our country. In our country, only the state owned company and the foreign capital corporation or the natural person company can only be set up in our country. It is quite common that the private investors in our country adopt a name to set up a substantial one company. The object of this study belongs to this situation. Our current law does not recognize the legal status of a one person company, and can not stop its existence, but can not prevent its disadvantages. Therefore, we think that our company law should comply with the world. The boundary of the legislative trend makes it clear to the legality of one person and not allow the establishment of one person for the time being. At the same time, by perfecting some regulations of the company law, the limited liability of the shareholders of one person limited company is strictly limited. The principle of "unveiling the company veil" can be introduced to prevent the company's independent personality and limited liability from being one of the Limited by Share Ltd. Abuse of the shareholders.
WP=7
The third chapter mainly discusses that ownership can not avoid high agency cost, even if the ownership is all, the private enterprise is often a family mode, the family members are both owners and operators. When the company is small, the ownership and management power can be unified, the corporate governance structure is in an ideal state because of incentive harmony. It is good for the company to match and self strengthen, which is good for the company, because the rational enterprise owners will not do harm to their own interests. However, the energy and talent of a person is always limited. As the scale of the company is expanding, the entrepreneurs and their family members can not manage a large enterprise. At this time, the enterprise needs to be hired. Ask managers to produce the problem of agency costs. Many private enterprises do not have an effective corporate governance structure, they lack a perfect internal management system, especially the accounting system, the incentive mechanism is not ideal, the enterprise owners are only on the basis of personal preference, which causes the managers to consume in service, accept bribes and steal them. Laziness and other moral failures eventually result in high agency costs for enterprises.
The fourth part of the article analyzes the signing of the labor contract and the influence of the way that the scale of the enterprise expands on the agency cost of the private enterprise. It is common that the private enterprise and its employees do not sign the labor contract according to the regulations of the labor law, and the enterprise owners may think that it is beneficial to themselves. To save costs and pay less taxes, but when employees, the agents, who realize that they are unable to protect their own interests because they do not have the protection of the contract, they will try to obtain benefits, on the job consumption, accepting bribes, embezzlement, and embezzlement. On a large scale, a subsidiary company, which is compared with a subsidiary, can reduce the risk of investment and limit the loss to a certain extent. The agency cost is not only the compensation paid to the agent by the enterprise, but also the loss caused by the agent. If the above two points are integrated, the establishment of a subsidiary should be a better choice. But, Because the law of our country does not allow a private enterprise to set up a one person company, and for this kind of private enterprise such as this kind of private enterprise, the entrepreneur does not want to affect the full control of the family for the enterprise because of the outsider joining, so the private enterprise can only set up a branch unless it finds several listed shareholders, so that it may bear a high amount of agent. So, so, what is the way to reduce the cost of the agency while reducing the cost of the agency? Set up a number of independent companies, that is, the family members of the private enterprise, as the same investor, to establish a number of independent companies, so that the cost of registration will increase, but compared with the high agency cost, the two harm is right and light. Therefore, establish a number of independent companies. The firm seems to be the best choice at the moment.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：D912.29

【参考文献】