论国家作为出资者对国有企业的财务管理  

The Financial Management by the State as an Investor to the State-owned Enterprises

作　　者：罗飞[1] 王竹泉[1] 

机构地区：[1]中南财经政法大学,430064

出　　处：《会计研究》2001年第4期3-9,共7页Accounting Research

基　　金：国家自然科学基金资助课题!<现代企业制度下国有企业财务管理与会计管理模式研究>阶段性成果之一;项目号 :79770 10 1

摘　　要：本文分析了国家作为出资者与国家作为社会管理者和宏观经济调控者对国有企业管理的区别 ,认为国家作为出资者对国有企业的财务管理应分为国家作为终极出资者对中间出资者的管理和中间出资者对国有企业的管理两个层次 ,并通过建立健全相应的财务决策机制、激励机制和监督与约束机制来实现。本文还对规范国家作为出资者对国有企业财务监督的形式和机制进行了分析 ,提出了向国有企业委派财务监事的政策建议。The functions of the state as an investor to the state-owned enterprises and as a governor of society and Macro-economy should be much different. The financial management by the state as an investor to the state-owned enterprises may be divided into two levels, one is the “intermediate investors' who control the state-owned enterprises, and another is the “ultimate investor' who controls “the intermediate investors'. At the same time the mechanism and procedures of financial decision, incentive and supervision should be established and perfected.

关 键 词：中国 国家出资者 国有企业 财务管理 财务机制 财务监督 

分 类 号：F275[经济管理—企业管理]