转型经济视野的政府与国有企业财务契约关系重构  

Financial Contract Reconstruction btween Chinese Government and SOEs in the Perspective of Chinese Transitional Economics

作　　者：张秀烨[1] 张先治[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《改革》2008年第11期109-115,共7页Reform

基　　金：国家社会科学基金青年项目"转型经济中公司治理规制与绩效研究"(批准号:08CJL017)

摘　　要：政府与企业间的财务契约关系一直是我国经济改革的关键与难点。国有企业改革,需建立明确的、有约束力的财务契约关系,而国有资本经营预算制度正是这一改革思路的直接体现。分析中国转型经济下政府与国有企业财务契约关系的演变路径,得出国有资本经营预算产生的必然逻辑。在此基础上,分析建立国有资本经营预算制度的理论依据、构建国有资本经营预算制度体系,并探讨具体实施中应关注的难点问题。An effective financial contract between Chinese government and SOEs has been an essential topic during the 30 years economic reform in China. We conclude that the implementation of operating budget system would strengthen the constraints from financial contracts.State-owned capital budgeting mechanism is the pratise of the above reforming ideas.By analyzing the evolution of the financial contract between government and state owned enpterprises on the context of transition, we get some conclusion of it.Base on this, we analyze key points which we should pay much attention on it both in theory and in practise.

关 键 词：国有企业改革 财务契约 转型经济 国有资本经营预算制度 关系重构 政府 契约关系 经济改革 

分 类 号：F279.241[经济管理—企业管理] F275[经济管理—国民经济]