国有集团公司治理评价体系与子公司资产的关联度  

The Correlation of Company Governance Evaluation System of State-Owned Group and Subsidiary Company Assets

作　　者：周娜[1] 付晨洁[1] 

机构地区：[1]重庆理工大学管理学院,重庆400054

出　　处：《改革》2013年第11期71-76,共6页Reform

基　　金：重庆市教育委员会人文社会科学研究项目"国有集团公司治理评价指标体系研究"(批准号:12SKL04)

摘　　要：国有集团公司治理包含母公司治理和子公司治理。"空壳化"的国有集团公司中的各子公司的治理及其评价处于集团公司治理及评价体系的核心地位,因此可将集团中各子公司治理评价综合后等同看作是对整个集团公司的治理评价。从集团治理原则出发,分析集团公司治理主体与子公司资产之间的关系,得出各子公司治理在集团公司治理中权重的计算方法,这是对国有集团公司治理评价的有益尝试。State-owned group company management consists of parent company governance and subsidiary company governance. ＂shelled＂ state-owned group companies,the subsidiary company＇s governance and its evaluation is the core position in group governance evaluation. In this case, the comprehensive evaluation of each group subsidiary company governance evaluation can be equal as to the whole group company governance evaluation. We start from the group＇s governance principles by analyzing the relationship between the subject of group company and the assets of subsidiary companies and concluded the calculation method of each subsidiary governance＇s proportion in group company governance. It＇s a useful attempt for the governance evaluation of state-owned group company.

关 键 词：国有集团公司 公司治理评价 国有企业改革 

分 类 号：F276.6[经济管理—企业管理]