【作者】 饶晓秋；

【导师】 王宗军；

【作者基本信息】 华中科技大学 ， 管理科学与工程， 2004， 博士

【摘要】 财务监督是一个古老的话题。作为所有者权力的主要组成部分,财务监督权一直就是出资者用于维护自己经济利益必须掌握的重要权力。设置合理的财务监督体制,是确保财务监督权不致旁落的必要手段。企业产权关系和组织形式的变化,财产所有权与经营管理权的分离,使财务监督权的归属与使用成为出资者维护自己资本权益的难题。特别是在公司制条件下,由产权关系复杂性而决定的委托代理关系的多层次性,使财务监督权的安排与分配,远比其他企业组织形式要困难得多。因此,构建与调整完善财务监督体制,在终极所有者与不同层级的经营管理者之间正确界定财务监督权、设计合理的监督组织机构和监督程序、选聘合适的监督人员,成为公司所有者与经营管理者共同关心的重要问题之一。在公司治理结构中,财务监督体制以其相适应的组织机构、财务监督权配置、监督程序、监督方式和方法,主要从财务收支角度监督和约束公司不同层级经营管理者财务行为,维护终极所有者和法人财产所有者的经济利益。国有公司作为一种以国有资本为主的企业组织形式,由于其在产权关系方面的先天性缺失,使政府机构成为事实上的掌管国有资本权益的代表和对经营管理者执掌财务监督权的代表。当现实中的财务监督体制不能完全有效地遏止部分经营管理者侵蚀国有资本权益时,不断改进和完善财务监督体制,加强财务监督,约束不同层级的代理者或经营管理者的财务行为,具有更加重要的意义。本文采用规范研究与实证研究相结合的方法,从一般意义上的公司制产权关系、委托代理关系、治理结构和财务监督体制入手,寻找非国有公司与国有公司财务监督体制的共性和特性,着重分析与探讨我国国有公司的财务监督体制,其重点是国有公司财务监督体制中的监督权界定、监督组织机构设置、监督人员选聘和财务监督体制的其它重要制度问题。旨在从中找出我国国有公司财务监督体制的主要缺陷及原因,并对此提出进一步改革的相关建议和意见,以求进一步深化改革和完善该一体制。本文首先论述了国有公司财务监督体制研究的理论基础。公司治理制度是公司制条件下产权制度和委托代理关系发展的必然结果;公司治理要求在所有者与经营管理者、上层经营管理者与不同层次的经营管理者之间建立经济监督关系,其目的是为了降低交易成本和委托代理成本;公司治理的核心是财务治理,财务治理是财权分配与制衡的管理体制,财务治理的主要组成部分是财务监督体制;财务监督体制在公司财<WP=4>务治理中能够发挥其它经济监督体制无法发挥的重要作用;借鉴西方国家公司治理制度和财务监督体制的经验与教训,我国应根据自己的国情设计符合实际的国有公司财务监督体制。企业财务监督是企业财产终极所有者、企业法人财产所有者和不同层次的经营管理者为了维护自身的利益,依据不同的经济权利和监督依据,对各自不同的监督客体或代理人的财务行为进行监察与督促,以规范其财务行为的一种管理活动;财务监督权来源于产权关系中不同层次的经济权利,不同层次的经济利益主体要求其以财务监督权维护自己的经济利益;企业财务监督体制的主要内容包括界定企业不同层次财务监督机构的监督权限、规定企业不同监督层次所属机构和人员的监督责任、确定对财务监督人员的激励办法和制度、财务监督体制的运行程序和操作方式等。其次,分析了我国国有公司治理结构和财务监督体制的现状、存在的问题及原因。我国国有公司产权制度改革为其治理结构和财务监督体制合理化提供了基础,国有公司治理结构正逐步趋向规范; 我国国有公司财务监督体制的现状表明,外部财务监督体制与内部财务监督体制共同构成国有公司财务监督体制。其中,外部财务监督体制主要由国家和政府机构组成,内部财务监督体制主要由公司内部治理机构和职能部门组成;国有公司现存的财务监督体制运行状态基本是好的。在国有资本保值增值等方面,现今的财务监督体制发挥了重要的作用,取得了相当的经济效益和社会效益。但是,国有公司财务监督体制还存在许多问题,主要有:在公司内部,由于缺乏能真正自始至终维护终极所有者财产权益的监督代表,存在国有资本权益难保不受侵害问题;在出资者与经营管理者之间,两者利益往往混淆并存在较大的矛盾,产生诸如出资者监督代表的地位不明晰、监督的权责利不配套、信息不对称和公司年度财务报表审计委托制度不合理问题;法人财产所有者的财务监督体制在理论与实践方面还不能完全为其特定目标服务问题和对国有公司经营管理者个人财务行为进行的监督乏力问题等。上述问题的表层原因是监督机构与监督人员不能认真履行职责,而深层原因是竞争性行业中的国有股权比例过大、国有公司财务监督权的多级代理导致的权责利不对称矛盾,出资者代表放弃委托者权力,影响了外部受托的会计师事务所独立进行审计鉴证的公正性等。进一步提高财务监督体制的监督效益,必须继续深化改革和完善财务监督体制。其三,讨论了改革国有公司财务监督体制的主要问题。按照终极所有者和法人财产所有者两种不同利益主体的要求,分别考虑财务监督体制的思路,重新审视现存财务监督体制的一些重要政策、制度和组织机构的职能界定。这包括公司制条件下的财务监督体制具体可以分为?更多还原

【Abstract】 Financial supervision is an ancient topic. As a main part of proprietary right,financial supervision is an important right which must be controlled by investors. They have always used financial supervision to protect their economic interest. Setting reasonable financial supervision system is an essential method which can ensure the rights of financial supervision not to be controlled by others.When the relationship of the enterprises’ property rights and organization system changes, owner’s equity and the rights of management control will come apart. Then, who own and make the rights of supervision will be difficult. Especially under the condition of enterprise system, the complicated relationship of property rights cause many layers of principal agent relationship which make allocation and arrangement of the rights of financial supervision more difficult than other enterprise’s organization structure. As a result, setting and improving financial supervision system, correctly allocating the rights of financial supervision institution and supervision procedures, and selecting suitable supervisor has become one of the most important questions which owners and managers concerned. In the structure of corporate governance, the financial supervision system mainly supervise and restrain different managers’ financial action in the financial income and expenditure and uphold the final proprietor and interest of owners in law, because the system has suitable organization structure, allocates the rights of financial supervision, procedures of supervision and the methods and patterns of supervision. State-owned corporate is a kind of organization structure which mainly own state-owned capital. State-owned corporate has the inborn defect in the relationship of property rights, which make the government become represent owning the proprietary interest of state-owned capital and controlling the rights of financial supervision. In reality, the financial supervision system can not entirely and effectively hold back some managers to corrode the proprietary interest of State-owned capital. So it is much more significant to improve and perfect the financial supervision system, strengthen the financial supervision and restrain the financial activities of different layers of agents and managers. <WP=7>This paper is studied by combining empirical method with normative method. Starting with generally corporate property rights, agent relationship, the structure of corporate governance and financial supervision system, the author attempts to find out the generalities and characteristics of non-state-owned enterprises and state-owned enterprises. The author also wants to analyze and discuss in detail the problem of allocating supervision rights, setting supervision organization, selecting supervisors and auxiliary institutions in financial supervision system. The author not only attempts to disclose the main defects and causes of the state-owned enterprises financial supervision system, but also gives some suggestions and options to deeply reform and perfect the system.First, this paper mainly discusses the theory basis of financial supervision system in the state-owned corporation. It regards as follows:Corporate governance institution is an inevitable result of the development of corporate property rights institution and agent relationship. To reduce the transaction costs and agent casts, the relationship of economic supervision needs to be set up between owners and managers, between the upper managers and other managers at all levels. The core of corporate governance is financial governance that is mainly made up of financial supervision system. Financial governance is a managerial system of the allocation and balance of financial rights. The important role of financial supervision system can not be replaced by other supervision systems. The main contents of financial supervision system can be stated as follows:Defining supervision rights among different layers of supervision organization, prescribing the responsibilities of organ更多还原