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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

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【作者】 李韬奋杨水利谢薇

【Author】 LI Tao-fen,YANG Shui-l,XIE Wei(Xi’an University of Technology School of Business and Management,Xi’an 710054,China)

【机构】 西安理工大学工商管理学院西安理工大学工商管理学院 西安710054西安710054

【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.

【基金】 国家社会科学基金项目(05XJY013)
  • 【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
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