国有企业董事会治理相关问题研究

【作者】 郭一飞；

【导师】 牛彦秀；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 20世纪80年代以来，公司治理问题一直都是人们关注的焦点。而在现代公司治理结构中起最关键作用的是董事会。公司治理结构的核心问题就是建立一个规范、高效、高质量的董事会。我国自1978年以来进行的经济体制改革，已取得了一定的成效，但国有企业改革一直难以走出困境，存在着多方面的问题。十几年来，政府、专家学者、企业家为国企改革进行了不懈的努力，终于认识到国有企业唯一的出路就是建立现代化企业制度，而董事会建设正是现代化企业制度的关键所在。 本文以国有企业董事会作为研究对象，以公司治理理论和董事会治理理论为基础，借鉴国外董事会建设的经验，分析我国国有企业董事会建设的不足并提出完善董事会建设、发挥董事会作用和提高董事会运作效率的措施。 文章共分四章。 第一章主要讨论董事会的基本理论。该章首先对公司治理模式的类型作了分析，并阐述了董事会在公司治理中的地位；然后简要论述董事会的两大理论基础；之后探讨董事会的类型与构成、董事会的职能与董事职责、董事会的特征以及工作规程。 第二章在分析日本、美国及瑞典三国董事会特点的基础上，将其与我国董事会相比较，从而为我国董事会制度改革提供借鉴与参考。 第三章根据我国国有企业现状，提出我国国有企业董事会存在的问题及完善建议。对于如何完善国有企业董事会，笔者提出将国有股转化成可转换累积优先股，引入机构投资者，以及引进职工董事和债权人董事等建议。 第四章主要讨论国有企业董事会中独立董事制度的相关问题。首先，阐述国有企业独立董事制度存在的问题，然后，提出完善独立董事制度的具体对策。更多还原

【Abstract】 Since the 1980s, the corporate governance has been the focus of people’s attentions. And in the modern corporate governance structure, the corporate board plays the most key role. The core of corporate governance structure is to establish a normative, efficient, high-quality corporate board. Our country has been in the economy system reform since 1978, and has got great achievements. However, the state-owned corporations are still with so many problems, and couldn’t get out of troubles. In decade of years, the government, experts and enterprisers are making a great effort for the state-owned corporation’s reform, and then finally realize the only solution is to set up a modern corporate governance system for the state-owned corporations, of which the construction of corporate board is the key part.This paper takes the state-owned corporation’s corporate board as the research object, and the corporate governance theory and corporate board governance theory as foundation, using the experiences of foreign corporate board construction to analyze the deficiency of state-owned enterprises’ corporate board, and put forward measures to improve the construction of corporate board, make corporate board operating adequately and increase working efficiency of corporate board.This paper is separated into four chapters.Chapter one is about the main theory of corporate board. The chapter analyses types of corporate governance mode, discusses the status of corporate board in the corporate governance, then briefly proposes two basic theories of corporate board, and at last discusses types and composition of corporate board, functions of corporate board and responsibilities of director, characters and regulations of corporate board.Chapter two analyses corporate boards of Japanese, American and Sweden, and then compares them with that of our country separately, so as to provide reference to the reform of our country corporate board.Chapter three proposes problems of state-owned enterprises according to the更多还原