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论国有公司制企业内部监督机制的构建 被引量:3

On the Construction of Supervisory Mechanism within State-owned Corporate Enterprise
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摘要 目前国有公司制企业内部监督机制中存在的主要问题有 :严重的内部人控制 ;代理成本过高 ,代理效率低下 ;企业主管机构没有制约机制 ,也没有更换经营者的明确标准和硬约束机制 ;制度安排不到位 ,新老“三会”关系不明确 ,等等。笔者认为 ,国有公司制企业内部监督机制的构建从以下方面着手 :一是控制内部人控制 ;二是重构国有资产所有者代表机构 ,减少代理成本 ;三是增强监事会力量 ;四是处理好新老“三会”关系 ,确立董事会的最终决策权地位 ; The major problems with the current supervisory mechanism within the state owned corporate enterprise are: too much control from insiders; high cost and low efficiency of commission; lack of constraint mechanism for the enterprise’s competent department(s); want of codified standard and constraint mechanism concerning the transfer of enterprise manager; ineffective organization within the enterprise arising from dysfunctioning system arrangement and inharmonious relationship between the “three new Committees” and the ”three old Committees, etc. Given this situation, the construction of supervisory mechanism within the state owned corporate enterprise should proceed from the followings: to strengthen the control over the insiders control; to reconstruct the representative agency of state owned assets owner with the aim of reducing the commission cost; to strengthen the power of the Board of Supervisors; to take good care of the relationship between the “three new Committees” and the “three old Committees” and ensure that the Board of Directors enjoy the power of final decision making; to give the staff more opportunities of enterprise management.
作者 程蹊 陈全功
出处 《武汉科技大学学报(社会科学版)》 2002年第1期48-52,共5页 Journal of Wuhan University of Science and Technology:Social Science Edition
关键词 国有公司制企业 内部监督机制 股权结构 董事会结构 代理成本 民主管理 内部控制 state owned corporate enterprise internal supervisory mechanism construction
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