我国中央企业外部监督协同机制研究
发布时间：2018-08-23 09:29
【摘要】：加强对中央企业的外部监督管理,构建高效协调的中央企业外部监督机制是防止国有资产流失、提高国有企业管理效率、维护国有经济主导地位的重要方式。当前我国中央企业外部监督管理呈现"分散化、碎片化、独立化"的现象,各监督主体之间缺乏有效的监督协同机制,对中央企业的外部监督存在"多头监督、重复监督和监督不到位"等问题,导致中央企业腐败频发、国有资产流失严重。中国十八届三中全会以来,中央政府强调转变政府角色,要求中央政府从中央企业的所有者角色逐渐向中央企业的监管者角色转变。作为我国政府监督中央企业的四大主体——国家审计、中央巡视、外派监事会和纪检监察既有不同的监督优势,也存在监督的不足之处,如何通过发挥各自的优势、补齐短板,构建协同高效的中央企业外部监督机制是本文关注的核心议题。对此,本文进行了详细而深入的研究。第二章对加强中央企业外部监督协同的理论基础进行了分析。第三章对我国不同的中央企业外部监督机制进行了详细分析,从监督机构的产生、特点、成效和不足之处分别对国家审计、中央巡视、外派监事会、和纪检监察等四种主要中央企业外部监督方式进行了剖析,并在此基础上对中央企业外部监督存在的问题及成因进行了分析。第四章基于制度成本理论研究了建立中央企业的外部监督协同机制的必要性和可行性。第五章在中央企业外部监督要素分析和监督模式分析的基础上,提出构建中央企业部级联席会议和专项工作小组的外部监督协同机制框架。第六章在外部监督协同机制构建的基础上分析了可能产生的监督效应,指出了外部监督协同机制的构建不仅能够有效的降低中央企业外部监督成本,而且能够有效的提高监督效率、实现外部监督的最终目的。研究结果显示,我国中央企业外部监督力量在工作范围上有着明确分工和各自的专业优势,但也在具体监督事项和监督工作中存在着诸多重复,导致监督成本增加。对中央企业的外部监督进行协同不仅有助于降低外部监督的制度成本,而且有助于构建全面高效的外部监督机制保障国有资产安全,从而实现中央企业制度安排在国家治理体系中的目的。在监督要素分析和监督模式对比的基础上,本文构建了中央企业外部监督协同机制。总体上以部际联席会为纵向领导机构,根据不同监督机构的监督优势分设了规划协同专项工作组、标准协同专项工作组、监督成果专项工作小组、信息共享专项工作组,形成"1+4"的中央企业外部监督机制模式,以较好的适应现代企业发展及市场化经营的需要。外部监督协同机制的构建能够有效的降低中央企业外部监督成本,增强对中央企业经营管理的外部约束,促进中央企业的快速发展,保障中央企业领导干部的廉洁,防止国有资产的流失。
[Abstract]:Strengthening the external supervision and management of the central enterprises and constructing an efficient and coordinated external supervision mechanism of the central enterprises are important ways to prevent the loss of state-owned assets, improve the management efficiency of the state-owned enterprises and maintain the leading position of the state-owned economy. Since the Third Plenary Session of the Eighteenth Central Committee of the People's Republic of China, the central government has emphasized changing the role of the government and demanded that the central government should change its role from the central enterprise to the central enterprise. The role of the owner is gradually changing to the role of the supervisor of the central enterprise.As the four main bodies of the supervision of the central enterprise by the government, the state audit, the central inspection, the dispatched supervisory committee and the discipline inspection and supervision have both different supervisory advantages and disadvantages. Effective external supervision mechanism of central enterprises is the core issue of this paper. This paper makes a detailed and in-depth study on this issue. Chapter 2 analyzes the theoretical basis of strengthening the coordination of external supervision of central enterprises. The characteristics, achievements and shortcomings of the four main external supervision modes of the central enterprises are analyzed respectively, including national audit, central inspection, dispatched supervisory board, and discipline inspection and supervision. On this basis, the problems and causes of the external supervision of the central enterprises are analyzed. Chapter Four studies the establishment of the central enterprises based on the theory of system cost. Chapter 5 puts forward the framework of the external supervision and coordination mechanism of the central enterprise's ministries-level meetings and special working groups on the basis of the analysis of the external supervision factors and supervision modes. Chapter 6 analyzes the framework of the external supervision and coordination mechanism on the basis of the construction of the external supervision and coordination mechanism. This paper points out that the construction of external supervision coordination mechanism can not only effectively reduce the cost of external supervision of central enterprises, but also effectively improve the efficiency of supervision and achieve the ultimate goal of external supervision. The coordination of the external supervision of the central enterprises will not only help to reduce the system cost of external supervision, but also help to construct a comprehensive and efficient external supervision mechanism to ensure the safety of state-owned assets, thereby realizing the central government. Based on the analysis of supervision factors and the comparison of supervision modes, this paper constructs a coordination mechanism for external supervision of central enterprises. The working group, the special working group on supervision results and the special working group on information sharing have formed the "1+4" mode of external supervision mechanism for central enterprises to better meet the needs of modern enterprise development and market-oriented operation. The external constraints of management promote the rapid development of central enterprises, safeguard the integrity of leading cadres of central enterprises, and prevent the loss of state-owned assets.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.1
本文编号：2198630
[Abstract]:Strengthening the external supervision and management of the central enterprises and constructing an efficient and coordinated external supervision mechanism of the central enterprises are important ways to prevent the loss of state-owned assets, improve the management efficiency of the state-owned enterprises and maintain the leading position of the state-owned economy. Since the Third Plenary Session of the Eighteenth Central Committee of the People's Republic of China, the central government has emphasized changing the role of the government and demanded that the central government should change its role from the central enterprise to the central enterprise. The role of the owner is gradually changing to the role of the supervisor of the central enterprise.As the four main bodies of the supervision of the central enterprise by the government, the state audit, the central inspection, the dispatched supervisory committee and the discipline inspection and supervision have both different supervisory advantages and disadvantages. Effective external supervision mechanism of central enterprises is the core issue of this paper. This paper makes a detailed and in-depth study on this issue. Chapter 2 analyzes the theoretical basis of strengthening the coordination of external supervision of central enterprises. The characteristics, achievements and shortcomings of the four main external supervision modes of the central enterprises are analyzed respectively, including national audit, central inspection, dispatched supervisory board, and discipline inspection and supervision. On this basis, the problems and causes of the external supervision of the central enterprises are analyzed. Chapter Four studies the establishment of the central enterprises based on the theory of system cost. Chapter 5 puts forward the framework of the external supervision and coordination mechanism of the central enterprise's ministries-level meetings and special working groups on the basis of the analysis of the external supervision factors and supervision modes. Chapter 6 analyzes the framework of the external supervision and coordination mechanism on the basis of the construction of the external supervision and coordination mechanism. This paper points out that the construction of external supervision coordination mechanism can not only effectively reduce the cost of external supervision of central enterprises, but also effectively improve the efficiency of supervision and achieve the ultimate goal of external supervision. The coordination of the external supervision of the central enterprises will not only help to reduce the system cost of external supervision, but also help to construct a comprehensive and efficient external supervision mechanism to ensure the safety of state-owned assets, thereby realizing the central government. Based on the analysis of supervision factors and the comparison of supervision modes, this paper constructs a coordination mechanism for external supervision of central enterprises. The working group, the special working group on supervision results and the special working group on information sharing have formed the "1+4" mode of external supervision mechanism for central enterprises to better meet the needs of modern enterprise development and market-oriented operation. The external constraints of management promote the rapid development of central enterprises, safeguard the integrity of leading cadres of central enterprises, and prevent the loss of state-owned assets.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F276.1
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