国有企业内部反腐机制建设研究

发布时间：2018-01-31 16:34

本文关键词： 国有企业腐败内部反腐机制建设　出处：《河南科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：据《2014中国企业家犯罪媒体案例分析报告》统计,2014年中国被媒体曝光的企业家犯罪案例共计657例,比2013年度增加194例,增幅42%。其中,涉及国企企业家犯罪的案件数为109件,占案件总数的16.6%。可见,在现实中,作为国民经济支柱的国有企业是腐败现象易发并多发的领域。建立健全国有企业的内部反腐机制,对于国有企业反腐倡廉工作和党风建设来说是一项全新的课题。经营者对其行为目标的选择直接影响了在建立现代企业制度的情况下,国有资产是否可以物尽其用并且保值增值。“经济人”属性强调追求个人效用的最大化,企业经营者的代理行为也无独有偶。经营者在企业中相应权利的逐步强化为其追求个人利益目标的实现创造了有利条件。与此同时,作为国有资产所有者代理人的企业经营者的目标有时就会与国有资产所有者的目标(国有资产的保值增值)产生利益上的冲突。要解决国有企业中存在的问题,在外部监管发挥重要作用的同时,建立一套国有企业内部反腐机制也必不可少。因此,本文主要从内部管理和内部控制的视角出发,对国有企业内部反腐的理论基础和事实成因、国有企业内部反腐机制现状分析、国有企业内部反腐机制建设这三大模块进行阐述,指出目前国有企业经营者的寻租行为、合谋问题和内部人控制问题依然是国企内部反腐机制建设的难点,并通过对当前国有企业三级授权机制对经营者的监督约束现状、国企董事会和工会的现状分析,总结出目前需要通过强化董事会的监督作用、加强工会和党内监督等内部监督制约手段,固定薪金和浮动薪金相结合等激励约束手段,构建企业内部举报平台、采用网上报销系统等信息化手段和落实厂务公开,增强民主监督这一系列举措来建立一套系统的、有效的、符合我国国企特点的内部反腐机制,以达到防治腐败的最终目的。
[Abstract]:According to the 2014 China Entrepreneur Crime Media case Analysis report, 657 cases of entrepreneur crime were reported in China in 2014, an increase of 194 cases over 2013. The number of cases involving state-owned enterprise entrepreneurs was 109, accounting for 16.6% of the total number of cases. As a pillar of the national economy, state-owned enterprises are prone to corruption and frequent areas. Establish and improve the internal anti-corruption mechanism of state-owned enterprises. It is a new topic for the state-owned enterprises to fight corruption and promote honesty and the construction of the Party style. The choice of the managers' behavior targets directly affects the establishment of the modern enterprise system. Whether state-owned assets can make the best use of goods and maintain and increase their value. The attribute of "economic man" emphasizes the pursuit of maximization of individual utility. The agent behavior of the business operator is not unique. The gradual strengthening of the corresponding rights of the operator in the enterprise has created favorable conditions for the realization of the goal of pursuing personal interests. As the agent of the owner of the state-owned assets, the target of the enterprise manager will sometimes conflict with the goal of the owner of the state-owned asset (the preservation and increment of the state-owned assets). The problems existing in the state-owned enterprise should be solved. While external supervision plays an important role, it is necessary to establish a set of internal anti-corruption mechanism of state-owned enterprises. Therefore, this paper mainly from the perspective of internal management and internal control. The theoretical basis and factual causes of internal anti-corruption in state-owned enterprises, the current situation of internal anti-corruption mechanism of state-owned enterprises, and the construction of internal anti-corruption mechanism of state-owned enterprises are expounded. It is pointed out that the problems of rent-seeking, collusion and insider control of state-owned enterprise managers are still the difficulties in the construction of internal anti-corruption mechanism of state-owned enterprises. And through the current state-owned enterprise three-level authorization mechanism to the managers supervision and constraint status quo, state-owned enterprise board of directors and trade unions analysis of the current situation, summed up the need to strengthen the board of directors supervision role. Strengthen the trade union and inner-party supervision and other internal supervision and control means, fixed salary and floating salary combination of incentive and constraint means, to build an internal reporting platform. Adopting the information means such as the online reimbursement system and the implementation of the open factory affairs and strengthening the democratic supervision to establish a set of systematic effective internal anti-corruption mechanism in line with the characteristics of state-owned enterprises in our country. In order to achieve the ultimate goal of preventing corruption.
【学位授予单位】：河南科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F276.1;D262.6

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