混合所有制改革进程中国有资本监管研究
发布时间:2018-12-15 15:48
【摘要】:在当今混合所有制改革进程中,国有资本如何保值增值一直是政府改革工作的重点,也是社会各界关注的焦点。党的十八届三中全会提出"完善国有资产管理体制,以管资本为主加强国有资产监管,改革国有资本授权经营体制",对国有资产的监管提出了更高的要求、做出了更重要的部署。逐步完善国有资本监管体制,对促进政府职能转变、规范国有资本监管、促进市场经济健康发展具有重要的意义。随着国有企业混合所有制改革向纵深推进,传统的国有资本监管体制与运营体制客观上急需进行改革,以适应建立现代企业制度的需要。十八大报告中再次提出充分发挥中央与地方积极性的要求,在地方国有资产管理和运营中,如何进行资本的运营带来财政收入是目前各级政府更为关心的问题,也是各个国有企业关心的问题。在近十年中,不能否认的是我国国有资本监管取得了不小的成绩,但国有资本监管力度却远远达不到预期水平,通过对国有资本现状的研究,找出监管的症结所在,在宏观上对加强国有资本监管体制的具体方式与流程进行了尝试性的设计,创新国有资本监管流程与流程框架构架,积极构建国有资本监管体系保障措施以期提高国有资本监管的有效性,并建立国有资本监管考核评价体系,以东三省工业企业国有企业为例,尝试在实际中应用考核评价体系,旨在加强对国有资本监管,实现国有资本保值增值的目的。
[Abstract]:In the process of mixed ownership reform, how to maintain and increase the value of state-owned capital has always been the focus of government reform, and also the focus of attention of all walks of life. The third Plenary session of the 18th CPC Central Committee proposed to "improve the management system of state-owned assets, strengthen the supervision of state-owned assets by focusing on capital management, and reform the system of authorized management of state-owned capital," and put forward higher requirements for the supervision of state-owned assets. A more important deployment has been made. Gradually perfecting the supervision system of state-owned capital is of great significance to promote the transformation of government function, standardize the supervision of state-owned capital and promote the healthy development of market economy. With the deepening of the reform of the mixed ownership of state-owned enterprises, the traditional state-owned capital supervision system and operation system are in urgent need of reform objectively in order to meet the needs of the establishment of modern enterprise system. The report of the 18th National Congress once again put forward the requirement of giving full play to the enthusiasm of the central and local governments. In the management and operation of local state-owned assets, how to carry out the operation of capital to bring about financial revenue is a matter of more concern to governments at all levels at present. It is also a matter of concern to all state-owned enterprises. In the past ten years, it can not be denied that China's state-owned capital supervision has made no small achievements, but the intensity of state-owned capital supervision is far from the expected level. Through the research on the current situation of state-owned capital, we can find out the crux of the supervision. At the macro level, the author tries to design the concrete ways and processes of strengthening the supervision system of state-owned capital, and innovates the framework of the process and process framework of the supervision of state-owned capital. In order to improve the effectiveness of state-owned capital supervision and control, and establish the evaluation system of state-owned capital supervision, taking the state-owned enterprises of industrial enterprises in three provinces as an example, this paper tries to apply the evaluation system in practice. The aim is to strengthen the supervision of state-owned capital and realize the purpose of maintaining and increasing the value of state-owned capital.
【学位授予单位】:哈尔滨商业大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F123.7
本文编号:2380908
[Abstract]:In the process of mixed ownership reform, how to maintain and increase the value of state-owned capital has always been the focus of government reform, and also the focus of attention of all walks of life. The third Plenary session of the 18th CPC Central Committee proposed to "improve the management system of state-owned assets, strengthen the supervision of state-owned assets by focusing on capital management, and reform the system of authorized management of state-owned capital," and put forward higher requirements for the supervision of state-owned assets. A more important deployment has been made. Gradually perfecting the supervision system of state-owned capital is of great significance to promote the transformation of government function, standardize the supervision of state-owned capital and promote the healthy development of market economy. With the deepening of the reform of the mixed ownership of state-owned enterprises, the traditional state-owned capital supervision system and operation system are in urgent need of reform objectively in order to meet the needs of the establishment of modern enterprise system. The report of the 18th National Congress once again put forward the requirement of giving full play to the enthusiasm of the central and local governments. In the management and operation of local state-owned assets, how to carry out the operation of capital to bring about financial revenue is a matter of more concern to governments at all levels at present. It is also a matter of concern to all state-owned enterprises. In the past ten years, it can not be denied that China's state-owned capital supervision has made no small achievements, but the intensity of state-owned capital supervision is far from the expected level. Through the research on the current situation of state-owned capital, we can find out the crux of the supervision. At the macro level, the author tries to design the concrete ways and processes of strengthening the supervision system of state-owned capital, and innovates the framework of the process and process framework of the supervision of state-owned capital. In order to improve the effectiveness of state-owned capital supervision and control, and establish the evaluation system of state-owned capital supervision, taking the state-owned enterprises of industrial enterprises in three provinces as an example, this paper tries to apply the evaluation system in practice. The aim is to strengthen the supervision of state-owned capital and realize the purpose of maintaining and increasing the value of state-owned capital.
【学位授予单位】:哈尔滨商业大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F123.7
【参考文献】
相关期刊论文 前10条
1 李烨;黄速建;;我国国有企业的综合绩效影响因素研究——以2006—2014年沪深国有A股公司为样本[J];经济管理;2016年11期
2 赵治纲;;国有资本投资公司改革与绩效考核研究[J];中国总会计师;2016年09期
3 吴涛;赵增耀;;风险投资对创业板上市公司技术创新影响的实证研究[J];科技管理研究;2016年14期
4 方劲松;徐晓伟;;机构投资者持股对上市公司财务绩效的影响——基于2012-2014年中国A股上市公司的面板数据[J];南方金融;2016年07期
5 叶志锋;李婧;纳超洪;;地方政府干预对传统制造企业固定资产投资的影响研究[J];广西科技大学学报;2016年03期
6 企业绩效评价课题研究组;王济民;赵奇;;“管资本”背景下国有企业财务绩效评价指标体系的构建[J];财务与会计;2016年12期
7 兰京;汪平;;大股东与公司绩效——对公共事业公司混合所有制改革的思考[J];财会通讯;2016年06期
8 高明华;;公司治理与国企发展混合所有制[J];天津社会科学;2015年05期
9 唐克敏;;混合所有制改革面临的主要难题与对策[J];经济问题;2015年06期
10 李旎;郑国坚;;市值管理动机下的控股股东股权质押融资与利益侵占[J];会计研究;2015年05期
相关重要报纸文章 前1条
1 季晓楠;;发展混合所有制经济仍面临诸多障碍[N];中国企业报;2014年
,本文编号:2380908
本文链接:https://www.wllwen.com/jingjifazhanlunwen/2380908.html