【摘要】 国有资产监管体制作为国有企业改革的前提性制度安排,为提高企业长期效率提供产权基础。然而,国有企业作为国资监管体制的载体和实现形式,其自身改革也推动国资监管体制不断完善。在完善国资监管体制和深化国有企业改革之间逻辑关系的基础上进行理论阐释发现,国资监管体制向以管资本为主转变有利于推动政资分开和政企分开,改善企业治理结构,降低政策性负担以及完善市场化经营机制,从而不断增强国有资本运行效率,推动国有资本做强做优做大。为了实现国资监管体制与深化国有企业改革协同发展,应着力从四个方面推动改革,即在加强顶层设计过程中注重政策的协调性、发挥国有资本投资运营公司的中介效应、完善推进国资国企改革的激励约束机制以及基于国有企业分类改革推进分类监管和考核。同时,需要通过完善相关法律法规,建立健全国资国企改革信息披露制度,注重与财政金融体制等领域改革相融合,为国资国企改革营造良好的制度环境。更多还原

【Abstract】 As a prerequisite institutional arrangement for the reform of state-owned enterprises, the state-owned assets supervision system provides a property right foundation for improving the long-term efficiency of enterprises. As the carrier and implementation form of the state-owned assets supervision system, the reform of state-owned enterprises will also promote the continuous improvement of the state-owned asset supervision system. Based on the analysis of the logical relationship between improving the state-owned assets supervision system and the deepening the reform of state-owned enterprises, this paper finds that the transformation of the state-owned assets supervision system to focus on capital management is conducive to promoting the separation of government and capital and the separation of government and enterprise, improving the corporate governance structure, reducing policy burdens and improving the efficiency of resource allocation, continuously enhancing the operating efficiency of state-owned capital, and promoting state-owned capital to become stronger, better, and bigger. In order to achieve the synergetic development between improving the state-owned assets supervision system and deepening the reform of state-owned enterprises, the next step should be to focus on four aspects of reforms, namely, in the process of strengthening the top-level design, pay attention to the coordination of policies, give play to the intermediary effect of state-owned capital investment and operation companies, improve the incentive and restraint mechanism for the reform of state-owned assets and state-owned enterprises, and promote classified supervision and assessment based on the classified reform of state-owned enterprises.At the same time, it is necessary to build a good system environment for the reform of state-owned enterprises by improving relevant laws and regulations, focusing on integration with reforms in the fiscal system and financial system, and establishing and improving the information disclosure system of state-owned enterprises. At the same time, it is necessary to improve relevant laws and regulations, establish and improve the information disclosure system for the reform of state-owned assets and state-owned enterprises, and focus on the integration with the reform of the fiscal and financial system, so as to create a good institutional environment for the reform of state-owned assets and state-owned enterprises.更多还原