中央与地方国有资产委托代理关系研究

【作者】 王艳丽；

【导师】 李松森；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 我国的国有资产监督管理一直以来都存在着委托代理关系，这种委托代理关系有其存在的客观必然性，国有资产运营和管理效率的高低和委托代理关系的规范与否有着重要的联系。十六大之前，国有资产管理体制中，中央与地方关系基本上是“国家统一所有，政府分级管理或分级监管”，它有其历史合理性，但已不符合目前经济体制改革的实际，这种行政性的委托代理体制人为地造成了中央与地方所有权与管理权的分割，从而产生了很多问题。诸如，产权模糊、国有资产流失、国有资产管理效率低下等。因此，在产权清晰的基础上，建立国有资产中央与地方新的委托代理关系是完全必要的。现阶段，如何改革中央与地方委托代理关系，保证国有资产的有效率运营和管理，已经成为热点问题之一。 本文在全面构建新的国有资产管理体制之际，立足于我国经济体制改革现实，借鉴西方的委托代理理论，对中央与地方国有资产委托代理关系进行了全面深入的研究分析，并大胆提出了一些设想。全文共分五个部分： 第一部分：中央与地方国有资产委托代理关系导论。界定了委托代理关系的含义、特征及构成条件，以产权理论、所有权理论为指导，分析了委托代理产生的经济基础和原因，深入剖析我国中央与地方国有资产管理之间是一种客观存在的委托代理关系及其实质，从而阐述现阶段改革我国中央与地方国有资产委托代理关系的意义，说明委托代理关系改革的必然性。 第二部分：西方委托代理理论与我国的国有资产委托代理。研究了西方的委托代理理论的内容，并借鉴其成果，有所扩展地分析了我国的国有资产委托代理关系的特殊性。 第三部分：中央与地方国有资产委托代理关系的现状分析。分三阶段总结了我国中央与地方国有资产委托代理关系的发展轨迹，得出我国国有资产中央与地方委托代理关系的特点，概括了其存在的问题，深刻揭示了我国国有资产中央与地方“分级管理”的弊端。更多还原

【Abstract】 Agent relationship always exists in the operation and management of State-owned assets in China, which has its objective necessity. High efficiency of the operation of the State-owned assets has important contact with the agent relationship. Before the 16th the people represent meeting, in the State- owned assets management system, the relation of the central government and local government is the State- owned assets belong to the country, the government take charge of and supervise them level- to- level, which has its history rationality, but the relation has not adapted to the actual situation. This kind of administrative agent system results in the division of ownership, which leads to many problems, such as the misty of property rights, the State-owned property draining, the low efficiency of the operation and so on. Therefore, on the base of the clear property rights, it is necessary to build up the new agent relation of State-owned assets between the central and local government. Currently, how to reform it so as to operate the State-owned assets efficiently now is the hot topic.This article analyzes central and local agent relation of State-owned assets and puts forward some conceive, on the base of the reality of our nation and drawing the west theory of agent. The article concludes five parts:The first part: Introductory remarks of agent relation of State-owned assets between the central and the local government .1 discuss the meaning, the characteristic and the composing conditions of agent relation. Directed to the theory of property rights, I analyze the foundation and reasons of agent, and go deep into the analysis on the agent relation existing in the central and local assets, thus discuss the meaning of it, explain to the inevitability of agent relation reform.The second part: The west theory of agent and agent relationship in State-owned assets in China. I study the contents of west agent theory, and draw更多还原