【作者】 张泓；

【导师】 李从东；

【作者基本信息】 天津大学 ， 管理科学与工程， 2005， 博士

【摘要】 本文以国有企业为研究对象,以当前我国国有企业多级委托代理关系为出发点,探讨了国有企业财务分层监管机制及其实现问题。本文通过考察国有企业改革和国有企业财务监管的历史轨迹,分析了现有国有企业财务监管机制的局限性,指出了重构有效的国有企业财务监管机制的迫切性。国有企业的多级委托代理关系是企业不同主体财务产生的客观基础,而财权的合理配置与流动是企业财务分层的内在需求。本文基于财权流理论并结合利益相关者学说,以国企委托代理链为路径探讨了企业财务分层的合理模式,将其分为出资者财务、经营者财务、财务经理财务以及外部利益相关者财务等四个方面,并对各个层次财务主体所享有的财权加以阐述。基于国有企业财务分层体系,本文设计出包括政府对出资者财务监管、出资者对经营者财务监管、经营者对财务经理财务监管在内的国有企业财务分层监管机制。在整合现有监管资源的基础上,对各监管层次的监管资源给予了合理配置。对出资者财务,实行国家审计、政府监管;对经营者财务,实行财务总监和监事会监督、财务总监和出资者监管;对财务经理财务,实行内部审计、经营者监管。同时对各层次的监管方式提出了相应的改进建议,以使各种监管方式既能各司其职、各负其责,又能互相协调、互相配合,共同构成有效的国有企业财务分层监管体系。在机制的实现方式上,本文提出以制度基础监管及风险导向监管作为实现国有企业财务分层监管机制的有效技术路径,并分别探讨了两者的概念、程序及方法等内容,同时借助模糊理论给出了多层次财务模糊评价模型。文章最后分别从理论及实践两方面探讨了上述国有企业财务分层监管机制的合理性及有效性,最终证明,上述机制在实际应用过程中切实可行,应能够对国有企业的有效监管有所指导。更多还原

【Abstract】 Focusing on state-owned enterprise (SOE), especially state-owned soleenterprise, this dissertation starts from current multi-class entrust-agentrelationship of state-owned enterprise, and discusses about the multi-levelfinancial supervision mechanism and its application.With the review of historical courses (including the innovation ofstate-owned enterprise, the theory and practice of financial supervision), thisdissertation analyzes the localization of current financial supervisionmechanism of state-owned enterprise, and points out the imminence ofeffective financial supervision mechanism.The multi-class entrust-agent relationship of state-owned enterprise is thebase of the appearance of different financial subjects, while the reasonablecollocation and flow of the Right to Dispose Financial Resource (RDFR) isthe internal demand of enterprise financial classification. Based on thetheories of RDFR and Stakeholders, this dissertation discusses about thelogical pattern of enterprise financial classification according to theentrust-agent chain of nation enterprise, and then divides it into four classes:contributor financing, operator financing, financial manager financing, andexternal stakeholders financing. The RDFR shared by subject of each classare also discussed in this dissertation.Based on the financial classification system of state-owned enterprise,this dissertation schemes out the multi-level financial supervision mechanism,including government-to-contributor financial supervision,contributor-to-operator financial supervision, andoperator-to-financial-manager financial supervision. With the integration ofcurrent supervision resources, supervision power is reasonably collocated ineach level. To contributor financing, National Audit and governmentsupervision should be put into practice;to operator financing, CFO& Board ofVisitors and CFO& contributor supervision are proposed;to financial managerfinancing, Internal Audit and operator supervision should be applied.Furthermore, some proposals about the improvement of each-level supervisionare tabled, in order to constitute effective financial supervision system ofstate-owned enterprise.Concerning the realization of the mechanism, this dissertation bringsforward System-based Supervision (SS) and Risk-oriented Supervision (RS)as the effective techniques to realize the multi-level financial supervisionmechanism of state-owned enterprise. Furthermore, the concept, procedure,and method of each technique is discussed in this dissertation, while aMulti-level Fuzzy Financial Estimation Model (MFFEM) is brought forwardwith by dint of Fuzzy Theory.At the end of this dissertation, the rationality and validity of themechanism, which is mentioned above, is discussed, and it is finally testifiedthat this mechanism will be feasible enough to the effective supervision ofstate-owned enterprise.更多还原