节点文献
基于业绩评价的国企经营者监督约束机制研究
Research of Supervision and Restraint System of State-owned Enterprisers Based on Job Assessment
【摘要】 寻租、灰色收入、过度在职消费、内部人控制等现象在我国广泛存在。因此,国企经营者监督约束机制的建立是防止这些现象进一步泛滥,防止国有资产进一步流失的有效措施。把对国企经营者的业绩评价与监督约束联系起来,从目标责任约束、阶段业绩评价约束、财务监督、审计监督约束、公司治理结构约束等几方面完善国企经营者监督约束机制。
【Abstract】 The phenomenon of rent-seeking,pessimistic income,excessively expense in-office,insider control is widespread existence in our country.Therefore,there are necessary to establish a supervision and restraint system to prevent it to be worsening,and prevented the state asset drains.It will relate the job assessment with restraint system of the state-owned enterprisers in this paper,which can perfect the restraint system of the state-owned enterprisers’ from the aspect of goal responsibility restraint,stage achievement appraisal restraint,financial supervision,audit supervision and restraint,corporate governance structure restraint and so on.
【Key words】 job assessment; state-owned enterprisers; supervision and restraint system;
- 【文献出处】 陕西省行政学院.陕西省经济管理干部学院学报 ,Journal of Shaanxi Administration School and Shaanxi Economic Management School , 编辑部邮箱 ,2006年03期
- 【分类号】F276.1
- 【被引频次】4
- 【下载频次】130