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中央企业风险的财务与体制根源及其有效管理刍议
The Preliminary Discussion on the Risk Origins and the Effective Management of the Central State-owner Enterprises
【摘要】 中央企业风险存在的主要成因在于,盲目的非主业投资和现行的监事会制度的缺陷。而要有效进行风险管理,必须从产业政策、决策评估、产权关系及风险管理等方面采取措施,并不断完善中央企业风险管理制度,确保中央企业国有资产的保值增值。
【Abstract】 The authors explain the main origins of the risk of central state-owned enterprises,namely blind investment in non-leading industries and the defect of the current board of supervisors system.Then from perspectives of industrial policy,decision evaluation;property right relationship and risk management system,etc,we put forward corresponding policy suggestions in the hope of perfecting risk management system of central state-owned enterprise and guaranteeing the maintenance and proliferation of the state-owned assets in central enterprise.
【关键词】 中央企业;
风险管理;
非主业投资;
外派监事会制度;
【Key words】 Central state-owned enterprise; Risk management; Investment in non-leading industry; Board of supervision system;
【Key words】 Central state-owned enterprise; Risk management; Investment in non-leading industry; Board of supervision system;
- 【文献出处】 现代财经(天津财经大学学报) ,Modern Finance and Economics(Journal of Tianjin University of Finance and Economics) , 编辑部邮箱 ,2006年12期
- 【分类号】F275
- 【被引频次】5
- 【下载频次】114