【作者】 欧阳光辉；

【导师】 伍中信；

【作者基本信息】 湖南大学 ， 财政学， 2005， 硕士

【摘要】 长期以来我国财政肩负着社会经济管理和国有资本管理双重职能,两职能的相互混杂引致财政的“越位”与“缺位”并存,不仅阻碍了我国公共财政制度建设的进程,也导致了我国国有资本的管理低效、竞争力差、滞存严重并大量流失等诸多问题。究其原因,在于国有资产管理体制存在的深层次问题。 本文基于对这些现实问题的思考,从财务的角度研究国有资产管理体制,提出国有资本财务管理体制概念,认为国有资本财务管理体制是关于国有资本产权体系的建立以及对国有资本营运中责、权、利等财权的划分、规范和约束的各项基本制度的总称,具体包括国有资本财务组织制度、财务决策制度、财务控制制度三个主要方面。加强国有资本财务管理体制研究,构建新型国有资本财务管理体制,是完善现有国有资产管理体制,推进我国公共财政制度建设,提高国有资本管理效率的根本途径。 本文在吸收前人相关理论研究成果的基础上,对传统国有资本财务管理体制中存在的问题进行了分析论述,然后分两步构建了我国国有资本财务管理新体制。第一步构建国有资本财务管理体制的理论基础——国有资本财务管理理论,具体包括国有资本财务管理的基本原理、特点以及国有资本财务管理的主体、客体和国有资本财务管理的原则、目标等内容。第二步是构建国有资本财务管理新体制的具体设想,包括体制框架,决策机制,激励、约束机制,效绩考评机制等内容,实现了国有资本财务管理体制从理论上的构建到实际制度上的建立和健全。更多还原

【Abstract】 The Finance of our country has taken on the double management functions of social economic and state-owned capital for a long time. The mixing of the two functions has caused financial "offside" coexisting with "omission", which not only hinders the constructing process of Public Financial system in our country, but also leads to the national capital management with problems of poor efficiency, bad competitiveness, serious deposit and generous loss, etc. The causes lie in the profound questions of the management system of the state-owned assets.On thinking of these realistic problems, the thesis researches the state-owned assets management system from financial angle, and puts forward the concept of financial management system of the state-owned capital. The concept is the generic terms of each basic system which is about the property right system building of the state-owned capital and the dividing, restricting of the financial right of responsibility, right and profit, etc. The financial management system of the state-owned capital includes three main aspects of financial organization system, financial decision system and financial control system. Strengthening the study of the financial management system of the state-owned capital and structuring its new-type is the basic way to complete current management system of the state-owned assets, advance our country’s public financial institution and improve management efficiency of the state-owned capital.On absorbing forefather’s relevant research results. The thesis analyses problems in traditional financial management system of the state-owned capital, then constructs the new system of financial administration of the state-owned capital of our country in two steps. The first step is to construct the financial management theory of the state-owned capital which is the theoretical foundations of the financial management system of the state-owned capital, including the basic principles, characteristics, the subject, the object, the rules and the goal, etc. The second step is to construct concrete thoughts of the new system, including the framework of the system, decision-making mechanism, incentive and constraint mechanism, performance measuring mechanism and so on, then realized the financial management system of the state-owned capital from theoretically structuring to actually building.更多还原