管理层问责:后国企改革时代的新课题  

Management Accountability: A New Subject in the SOE Post-Reform Era

作　　者：朱星文[1] 刘泽民[1] 

机构地区：[1]江西财经大学,江西南昌330013

出　　处：《当代财经》2010年第11期77-85,共9页Contemporary Finance and Economics

基　　金：江西省软科学研究项目(2009DR04800);江西财经大学"公司治理与会计治理"创新学术团队阶段性研究成果

摘　　要：改革开放以来,我国国企改革取得了令人瞩目的成就,但仍未能从根本上革除国企绩效低下、"所有者缺位"、"内部人控制"等弊端。在依次经历扩大企业自主权、从经营权向所有权过渡、推进建立现代企业制度和深化国家控股股份公司(特别是上市公司)内部改革等四个阶段之后,我国已进入到"后国企改革时代"。从委托代理的视角来看,产权制度改革后的国企仍然存在多级委托代理关系,这是单纯的产权制度改革并不能解决国企顽疾的症结之所在。在"后国企改革时代"要根除国企诸多弊病,必须从深层次推动国企改革,重点是加强对管理层的约束和监管,切实建立和完善有效的管理层问责机制。Since reform and opening,the reform of state-owned enterprises in China has made remarkable achievements,but some defects still have not been fundamentally got rid of,such as the low performance of state-owned enterprises,＂the absence of owners＂,＂internal control＂ and so on.Having experienced the four stages in order,i.e.expansion of the autonomy of enterprises,transition from the operating rights to the ownership right,promotion of the establishment of modern enterprise system and the deepening of the internal reforms of the state-controlled companies（especially listed companies）,China has entered the ＂SOE post-reform era＂.From the perspective of agency,there still exist multi-agency relationships in state-owned enterprises after the property rights reform,which is the crux of chronic illness for the question why the reform of property rights alone cannot solve the problems faced by the state-owned enterprises.In the ＂SOE post-reform era＂,in order to get rid of the different problems faced by SOEs,it is necessary to promote the SOE reforms deeply,focusing on strengthening the regulatory constraints of the management and establishing and improving the effective management accountability mechanisms.

关 键 词：国企改革 后国企改革时代 管理层问责 委托代理理论 

分 类 号：F113.7[经济管理—国际贸易]