莱芜钢铁公司财务治理结构完善研究

发布时间：2018-04-29 02:18

本文选题：国有控股公司 + 财务治理结构　；参考：《河北工业大学》2014年硕士论文

【摘要】：我国于20世纪70年代末开始经济体制改革，在改革当中国有企业改革一直是经济体制改革的中心任务。现阶段，以国有控股公司为主是我国国有资产运营的主要方式。国有控股公司在一些关键和重点的行业与领域中有着很大的优势，其已经成为我国企业参与国际竞争和促进我国经济发展不可少的力量。但是，在国有控股公司的实际运作过程中，一直离不开财务治理结构，在实际中显现出不少的弊端，比如，，有着过于集中的财权配置、缺乏有效的财务约束和激励机制、政府对于企业过度的行政干预和以及所有者人格化缺失等问题。这些问题给我国国有控股公司的发展带来了许多阻碍因素，也是我国国有控股公司难以取得成功的绊脚石。通常，国际上财务治理结构模式都是基于不同历史文化背景中产生和完善的，并且根据现代经济发展表现成为一个不断自发演变的过程，但是他们本质是相同的；都有着出资者在企业财务治理过程中都有着独立的对经营者的财务监控的权力；经营者作为财务治理的核心，并且有着独立的企业财权。因此，本文根据“提出问题—基础理论概述—解决问题—实务运用”的思路，分为五章：研究背景和现实意义；财务治理结构理论；国外财务治理结构的经验借鉴；根据具体案例，有针对性的提出相应的改善的建议和对策；探讨问题后得出的结论。
[Abstract]:China began to reform its economic system in the late 1970s, in which the reform of state-owned enterprises has always been the central task of economic system reform. At present, to state-owned holding company is the main mode of operation of state-owned assets in our country. State-owned holding companies have great advantages in some key industries and fields. They have become an indispensable force for Chinese enterprises to participate in international competition and promote the economic development of our country. However, in the actual operation of the state-owned holding company, it has always been inseparable from the financial governance structure. In practice, there are many disadvantages, such as the over-centralized allocation of financial rights, the lack of effective financial constraints and incentive mechanisms. The government's excessive administrative intervention and lack of personalization of the owners. These problems have brought many obstacles to the development of state-owned holding companies in China, and are also a stumbling block to the success of state-owned holding companies in China. Generally, the international financial governance structure is based on different historical and cultural backgrounds, and according to the modern economic development into a process of spontaneous evolution, but their essence is the same; Both of them have the power of independent financial supervision and control in the process of corporate financial governance, and the managers are the core of financial governance, and have independent financial rights of enterprises. Therefore, this paper is divided into five chapters: research background and practical significance, financial governance structure theory, the experience of foreign financial governance structure; According to the specific cases, the paper puts forward the corresponding suggestions and countermeasures.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.31

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