【作者】 黄洪敏；

【导师】 吴世农；

【作者基本信息】 厦门大学 ， 工商管理， 2002， 硕士

【摘要】 建立有效的国有资产管理、监督和营运机制，保证国有资产的保值增值，防止国有资产流失，这是目前摆在我国市场经济体制改革面前的一项重大课题，它不仅关系到国有企业自身的生存与发展，而且直接关系到我国社会主义经济建设和社会主义制度的巩固。 设立国有资产授权经营的改革动议提出已久，有关授权经营的理论提出和实践发展也为时不短，但离建立一整套统一、权威、科学的国有资产管理体系的要求还有相当大的距离，或者说国有资产授权经营改革的任务还是相当艰巨。现在的问题是，中国已经加入WTO，市场化的国有企业改革再也不能也不允许再拖延时日，否则，国有经济的振兴与发展将会丧失最后的机遇。 本文在我国现有的国有资产授权经营发展模式的基础上，根据政府的社会经济管理职能和国有资产所有者职能分开、国有资产经营和国有资产管理职能分开、出资者所有权与法人财产权分开的原则，将经济学与管理学相结合，利用公司治理结构、公司理财等领域的研究成果，特别突出了财务信息在国有资产授权经营考核评价中的地位和作用，并结合案例分析，较为详细系统地论述了国有资产授权经营概念、作用、具体的操作、相关的配套改革措施。最后根据市场经济和现代企业制度的要求，针对国有资产保值增值和企业发展的客观需要，对现有的授权经营体制提出了一些政策性建议，特别是利用会计学和公司理财学的知识尝试着引进了一套对国有资产保值增值的财务考核指标，为全面评价授权经营企业的实际经营状况提供了一定的参考。 全文包括引言、正文二个部分。 引言以国有资产授权经营理论研究的宏观背景为始，说明国有资产授权经营对目前国有资产管理发挥的现实作用，并引出了对国有资产授权经营进一步完善和研究的必要性。 国有资产授权经营研究 其中正文分为三章阐述： 第一章 侧重于国有资产授权经营概念的导入。首先从我国国有企业发展进程中面临的困境着手，引出了国有资产授权经营产生的历史背景以及其理论与实践的发展历程：随后介绍了我国国有资产授权经营的三种模式，沪深模式、一体两翼模式和市场模式；针对三种模式发展的经验和成果，最后将国有资产授权经营成功与否的关键归结为四个问题，即：法律框架和地位、授权模式、考核评价、激励与约束。 第二章 首先介绍了国有资产授权经营理论在福建省的实践情况——福建省国有资产授权经营的发展概况，然后采用理论研究与实证研究相结合的方式，通过福建建工集团总公司的成功案例，从授权经营后建工集团公司的主要做法及所取得的经营成果，来说明国有资产授权经营的实践可操作性并由此得出的几点启示。 第三章 在上二章所归纳的国有资产授权经营理论和实践成果的基础上，针对目前在国有资产授权经营领域的现状和存在问题人手，从国有资产授权经营的组织实施，国有资产保值增值的考核指标，有效的激励和约束机制及授权经营后的监督体系等方面提出了政策性改进意见。更多还原

【Abstract】 As a socialistic country, China has a large quantity of the state-owned asset. Most of them exist in the state-owned enterprise. The Chinese government always attaches great importance to increasing the yield of the State-owned Asset and creating conditions for establishing modern corporate governance.Theory of authorised management of the state-owned assets has been raised and put into practice for a long time, but there is still much difference before establising a canonical and scientific management mechanism of the state-owned assets. The proplem is, now, China has entered WTO, there must be no delay for the state-owned enterprises to be reorganized and corporatized. Otherwise, China will lose her last chance to develop the state-owned assets.The paper analyses the problems of present authorised management system about the state-owned assets. According to the theory of the authorised management, the paper raises the new system that adopts to the socialism market economy.In foreword, based on the macroeconomic background of the study, a comprehensive overview of theory of authorised management of the state-owned assets has been developed. Then, the whole paper mainly includes three chapters as follows:Chapter 1 begins with the difficulty which the state-owned enterprises faced during operation and introduction of authorised management of the state-owned assets. Then it goes on showing the development course of its theory and practice, especially identifying three different model ofauthorised management of the state-owned assets. Furthermore, it forcus on four key questions: law status, authorised model, assessing system, incentive and restriction.Chapter 2 is a case analysis for authorised management of the state-owned assets of the Fujian Construction Engineering (Group) Corporation (FCEC). FCEC is a large state-owned enterprise engaging in diversified business which began reform of authorised management of the state-owned assets in 1996 as the first experimental unit. Now FCEC has gained great success. From FCEC’s success, we can draw the conclusion that theory of authorised management of the state-owned assets is feasible and necessary.Chapter 3 deals with policy study on authorised management of the state-owned assets. According to the above analysis of the theory and practice, aimming at the present status, the paper brings forward policy suggestion form the following four aspects: organizing and implement of authorised management of the state-owned assets, assessing guideline of the management performance, effective incentive and restriction mechanism and supervising system after authorised management.更多还原