国有资产监督目标模式与外派监事会监督机制创新

发布时间：2018-01-16 05:32

本文关键词：国有资产监督目标模式与外派监事会监督机制创新　出处：《天津社会科学》2017年05期 　论文类型：期刊论文

【摘要】：外派监事会作为完善国有企业公司治理制度的重要方面,意在解决因所有权与经营权分离而产生的出资人监督权和监督动力问题。国资监管机构(国资委)作为出资人代表,由政府授权,对国有资产的配置和使用进行管理和监督。外派监事会是政府的授权机构而非国资委的职能部门,但国资委要为外派监事会的监督工作提供服务和支持,同时获权对外派监事会的工作进行监督和评价。我国目前的外派监事会制度应从以下几个方面加以完善:明确政府授权,着力对国有资产运营的正当性和合规性进行监督;聘请相关领域专家作为公众代表,提高监督的中立性;明晰监事会权责,大幅提升对监督失职的问责力度和对监督成效高的监事的激励力度;健全外部市场体系尤其是经理人市场,强化国企代理人的市场评价机制和自我约束机制,与既有监事会监督机制形成有效补充;在监事会内部设置业务合规性监督、财务合规性监督、党纪合规性监督和公共利益监督等专业化机构,形成监督合力;将监督对象的违规率及其所在企业的长期绩效作为监督有效性的主要评价标准。
[Abstract]:As an important aspect of perfecting the corporate governance system of state-owned enterprises, the external board of supervisors is an important aspect. The purpose of this paper is to solve the problem of the supervision power and supervision power of the investors caused by the separation of ownership and management. The state capital supervision agency (SASAC) is authorized by the government as the representative of the investor. Management and supervision of the allocation and use of state-owned assets. The Board of Supervisors on assignment is the authorized organ of the government and not the functional department of the SASAC, but SASAC should provide services and support for the supervision work of the Board of Supervisors. At the same time, it has the right to supervise and evaluate the work of the foreign board of supervisors. The current system of the foreign board of supervisors should be perfected from the following aspects: make clear the authorization of the government. To supervise the legitimacy and compliance of the operation of state-owned assets; Employing experts in relevant fields as public representatives to improve the neutrality of supervision; To clarify the authority and responsibility of the board of supervisors, to greatly enhance the degree of accountability for oversight dereliction of duty and to encourage supervisors with high supervision effectiveness; Improve the external market system, especially the manager market, strengthen the market evaluation mechanism and self-restraint mechanism of agents of state-owned enterprises, and form an effective supplement to the existing supervisory board supervision mechanism; To set up professional institutions such as business compliance supervision, financial compliance supervision, party discipline compliance supervision and public interest supervision within the board of supervisors to form supervision resultant force; The rate of violation and the long-term performance of the company are regarded as the main evaluation criteria for the effectiveness of supervision.
【作者单位】：北京师范大学公司治理与企业发展研究中心;北京师范大学经济与工商管理学院;
【基金】：国家社会科学基金重大项目“发展混合所有制经济研究”(项目号:14ZDA025);国家社会科学基金重点项目“深入推进国有经济战略性调整研究”(项目号:12AZD059)的阶段性成果
【分类号】：F123.7
【正文快照】： 所有权和经营权分离是现代公司制企业的基本特征,这种分离既为企业发展创造了条件,也给企业经营带来了潜在风险,因为经营者可能出于私利选择机会主义行事,尤其是委托—代理链条相对较长的国有企业,所有权和经营权更是高度分离,客观上为经营者背离所有者利益的机会主义行为提供

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