国有资产监管:演变历程、理论逻辑与改革方向  

Supervision of State-owned Assets:Evolution Process,Theoretical Logic and Reform Direction

作　　者：李晓慧[1] 敖小波[1] LI Xiaohui;AO Xiaobo(College of Accountancy,Central University of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学会计学院,北京100081

出　　处：《扬州大学学报（人文社会科学版）》2018年第4期57-66,共10页Journal of Yangzhou University(Humanities and Social Sciences Edition)

基　　金：国家自然科学基金(71672207);财政部会计科研课题重点项目(2015KJA024);国有资产管理协同创新中心项目(GZ20130801)

摘　　要：从历史变迁的视角,考察国有资产监管历经的放权让利(政企分开)、政资分开和分类改革三个阶段,剖析国有资产监管演变的实质及其背后的理论逻辑。国有资产监管的变革围绕"政企、政资如何分开""两权如何分开""产权改革"在深化探索,未来将进入到尊重市场基础作用的产权深化改革阶段,以国有产权撬动国民经济稳速优化运行,这种演变的逻辑伴随着对产权理论、分工理论、委托代理理论、公司治理理论、信息不对称理论的深度运用与拓展。From the perspective of historical change,this paper analyzes the evolution process of supervision of state-owned assets and its theoretical logic through three stages：decentralization,separation of the government from the assets and classification reform.The reform of supervision of state-owned assets centers around ＂how to separate government from enterprise and assets＂and＂how to separate the two rights＂.In the future,the reform direction will also enter the stage of deepening the reform of the property rights to respect the role of market foundation,where state-owned property rights make national economy function steadily and optimally.This kind of evolution logic is accompanied by the deep functioning and expansion of property right theory,division of labor theory,principal-agent theory,corporate governance theory and information asymmetry theory.

关 键 词：国有资产监管 演变历程 政企分开 政资分开 产权改革 

分 类 号：F123.7[经济管理—世界经济]