地方国有企业资本监管制度研究

发布时间：2018-03-16 21:58

本文选题：地方国有企业　切入点：企业国有资本　出处：《天津工业大学》2017年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》明确提出"以管资本为主加强国有资产监管"。企业国有资本监管问题是我国经济体制改革的重要内容,亦是我国经济法学领域研究的重要课题。在国企类型化改革背景下研究地方国有企业资本监管问题具有现实意义,地方国有企业资本监管应当与国企分类改革相匹配。因此,积极探索地方国有企业资本监管制度,强化对地方国有企业的有效监管显得甚为迫切。文章基于地方国有企业资本监管问题的现实考察,立足于地方国有企业国有资本的自身属性,引入委托代理理论、资本成本理论、产权理论以及企业经济增加值EVA评价方法等为支撑。通过回顾我国地方企业国有资本监管制度改革的历程,深入地分析地方国有企业资本监管的现状,同时结合地方企业国有资本监管的国别比较与经验分析,阐述地方国有企业资本监管存在的突出问题;最后提出完善我国地方国有企业资本监管的若干对策与建议。为此,本文将以完善我国地方国有企业资本监管制度为切入点,围绕国有企业监管以及地方国有企业资本监管的必要性与其实施路径等问题逐一展开分析研究。首先,分析了地方国有企业资本监管相关的几个基础概念的区别及监管的理论基础,如国有资本与国有资产、国有企业资本等。其次,对地方国有企业资本监管做了一个厘清,分析了资本监管与资本运营、资本运营绩效评价之间的关系,以及新时期从过去"管人、管事、管资产"等监管方式向以"管资本"为主转变的必要性及其监管目标,并提出地方国有企业资本监管的实施路径。然后,分析了域外典型的发达国家——新加坡淡马锡的国有企业资本监管经验,并结合我国国有企业监管中存在的一些问题,分析总结我国地方国资监管可以从域外国家借鉴的成功经验。最后,提出完善我国地方国有企业资本监管的对策建议,即准确定位地方国有企业的出资人职责;在分类监管的基础上,以"管资本"为主的新型监管方式适合于分类监管下的竞争性国有企业;在分类监管的基础上组建国有资本投资运营公司;引入经济增加值评价方法及其激励机制,并结合其他有效的绩效考核指标,从而提高地方国有企业资本运营效率,进而实现其保值增值的监管目标。
[Abstract]:The decision of the CPC Central Committee on deepening the Reform in an All-round way, adopted by the third Plenary session of the 18 CPC Central Committee, clearly points out that "strengthening the supervision of state-owned assets mainly by managing capital" is the problem of supervision of state-owned capital in enterprises, which is the economy of our country. Important elements of institutional reform, It is also an important subject in the field of economic law in China. It is of practical significance to study the capital supervision of local state-owned enterprises under the background of the typed reform of state-owned enterprises, and the capital supervision of local state-owned enterprises should be matched with the classified reform of state-owned enterprises. It is urgent to actively explore the capital supervision system of local state-owned enterprises and strengthen the effective supervision of local state-owned enterprises. Based on the property of state-owned capital in local state-owned enterprises, the principal-agent theory and capital cost theory are introduced. Based on the theory of property right and the evaluation method of EVA, this paper analyzes the present situation of capital supervision of local state-owned enterprises by reviewing the course of the reform of state-owned capital supervision system of local enterprises in China. At the same time, based on the country comparison and experience analysis of state-owned capital supervision of local enterprises, the paper expounds the outstanding problems existing in the capital supervision of local state-owned enterprises, and finally puts forward some countermeasures and suggestions for perfecting the capital supervision of local state-owned enterprises in China. This paper will focus on perfecting the capital supervision system of local state-owned enterprises in our country, focusing on the problems of the supervision of state-owned enterprises, the necessity and implementation path of local state-owned enterprises' capital supervision and so on. First of all, This paper analyzes the differences of several basic concepts related to capital supervision of local state-owned enterprises and the theoretical basis of supervision, such as state-owned capital and state-owned assets, state-owned enterprise capital, etc. Secondly, it clarifies the capital supervision of local state-owned enterprises. This paper analyzes the relationship between capital supervision and capital operation, the performance evaluation of capital operation, and the necessity and aim of the transformation from "managing people, managing affairs and managing assets" to "managing capital" in the new period. Then, the paper analyzes the experience of capital supervision of state-owned enterprises in Temasek, Singapore, which is a typical overseas country, and combines with some problems existing in the supervision of state-owned enterprises in China. This paper analyzes and summarizes the successful experiences of local state-owned assets supervision in China which can be used for reference from foreign countries. Finally, the author puts forward some countermeasures and suggestions to perfect the capital supervision of local state-owned enterprises, that is, to accurately locate the responsibility of the investors of local state-owned enterprises. On the basis of classified supervision, a new type of supervision based on "capital management" is suitable for competitive state-owned enterprises under classified supervision, and a state-owned capital investment and operation company is established on the basis of classified supervision. This paper introduces the evaluation method of economic added value and its incentive mechanism, and combines with other effective performance appraisal indexes to improve the efficiency of capital operation of local state-owned enterprises and to realize the supervisory goal of maintaining and increasing the value of value.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.1;F275

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