国有独资公司资产监管机制初探

发布时间：2019-05-13 07:43

【摘要】：国有独资公司是我国国有企业改革的产物和法律形式。国家独立投资兴办公司的一个重要考虑是维护国家安全、兼顾社会利益、保障国民经济的正常运转,从事那些社会不能办而国家又不得不办的经营事务。在我国,国有独资公司涉及领域广、影响范围大,建立和完善国有独资公司对于深化国有企业改革、掌握国民经济发展导向、进而对整个国家的经济发展、社会稳定都具有重要意义。同时我国的国有独资公司也一直被所有者缺位、政企不分、经营者缺乏有效监督等问题所困扰,多年来理论、实践上的探索虽有成就,但仍未能取得良好的效果。本文以此问题为中心主要通过比较分析和系统分析的方法,提出从资产监管入手,比照基金运作模式构筑国有独资公司监管新模型。本文总结我国改革开放以来国有企业改革的经验、教训,结合市场经济的客观规律及商法相关理论,对这一体系进行了探讨。全文共分三个部分第一部分主要分析了我国国有独资公司的独特性,亦为对其进行监管的逻辑起点。在对其概念进行界定和明确的基础上,从四个方面对其进行了阐述：1.投资主体的单一性、特定性；2.产生、发展的特定性：是在建立社会主义市场经济体制过程中对国有企业进行改造而设立的一种特殊的公司形式；3.地位、作用的独特性：涉及领域广、影响范围大,在国民经济中具有重要作用；4.与其它的公司形式相比,组织结构明显不同,并且发展也非一步到位。第二部分主要论述了对国有独资公司进行监管的特殊性。首先对国有独资公司存在的问题进行了分析和阐述；其次对已经存在的监管方法的进行阐释,分析其弊端,得出其并未对国有独资公司存在的问题进行有效解决的结论；在此基础上,提出了理想的监管模式,从遵循的路标和实现方式两个方面对其进行具体描述。第三部分比照基金运作模式,构建国有独资公司资产监管机制。首先界定了基金的运作模式及相关理论,其次以信托关系理论为基点描述了这一监管体制的构成要素和具体运作。本文创新之处主要在于比照基金运作模式,力图通过资产监管这一间接监管手段,将监督和管理有机融合,构筑事前监管和事后监管相结合的新型国有独资公司监管体制。
[Abstract]:The wholly state-owned company is the product and the legal form of the reform of the state-owned enterprise in our country. One of the important considerations of independent state investment to set up a company is to maintain national security, take into account social interests, ensure the normal operation of the national economy, and engage in those business affairs that the society can not run and the state has to do. In our country, wholly state-owned companies involve a wide range of fields and have a wide range of influence. The establishment and improvement of wholly state-owned companies is aimed at deepening the reform of state-owned enterprises, mastering the direction of national economic development, and then on the economic development of the whole country. Social stability is of great significance. At the same time, the wholly state-owned companies in our country have been troubled by the absence of owners, the distinction between government and enterprises, and the lack of effective supervision of managers. Although the theoretical and practical exploration has achieved achievements for many years, it has still failed to achieve good results. This paper takes this problem as the center, mainly through the comparative analysis and the system analysis method, proposed from the asset supervision, compares the fund operation mode to construct the state-owned sole proprietorship company supervision new model. This paper summarizes the experience and lessons of the reform of state-owned enterprises since the reform and opening up in China, and probes into this system in combination with the objective laws of the market economy and the related theories of commercial law. The full text is divided into three parts: the first part mainly analyzes the uniqueness of wholly state-owned companies in China, and is also the logical starting point for the supervision of wholly state-owned companies. On the basis of defining and defining its concept, this paper expounds it from four aspects: 1. The singleness and specificity of investment subject; 2. The specificity of the emergence and development: it is a special form of company established in the process of reforming the state-owned enterprises in the process of establishing the socialist market economy system; 3. Status, the uniqueness of the role: involving a wide range of fields, a wide range of influence, plays an important role in the national economy; 4. Compared with other forms of company, the organizational structure is obviously different, and the development is not in place in one step. The second part mainly discusses the particularity of supervision of wholly state-owned companies. First of all, this paper analyzes and expounds the problems existing in the wholly state-owned company; secondly, it explains the existing regulatory methods, analyzes its disadvantages, and draws the conclusion that it has not effectively solved the problems existing in the wholly state-owned company. On this basis, an ideal supervision mode is put forward, and it is described concretely from two aspects: the road sign followed and the realization mode. The third part compares the fund operation mode, constructs the state-owned sole proprietorship company assets supervision mechanism. Firstly, the operation mode and related theories of the fund are defined, and then the constituent elements and concrete operation of the regulatory system are described on the basis of the trust relationship theory. The innovation of this paper mainly lies in comparing with the operation mode of the fund, trying to combine supervision and management organically through the indirect supervision means of asset supervision, and construct a new type of supervision system of wholly state-owned company combining prior supervision with ex post supervision.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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