【作者】 钟文；

【导师】 向显湖；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 博士

【摘要】 国有经济是国民经济核心和主导,它控制着国民经济的命脉,是实现社会主义现代化的重要物质力量。国有经济发展的好坏,影响并制约其他经济的发展。国有资本是国有经济运行的物质基础和载体。如何有效组织、管理和经营国有资本,对于提升国有经济效率、确保国民经济健康、有序的发展具有十分重要的意义。近年来,国家为充分发挥国有资本对于国民经济的主导作用,并实现国有资本保值和增值,围绕国有资本管理、监督和经营问题推出了一系列的改革和完善举措,包括：加大公司制股份制改革力度,完善公司治理结构；加大国有经济布局调整和企业重组,增强国有企业竞争力和抗风险能力；实施国有资本经营预算管理制度等等。这些举措不仅深刻影响着国企改革和国有经济调整的进程,也影响到了整个国民经济改革发展的步伐。为确保国有资本在保值增值的同时,增强其对国民经济的引导力和调控力,促进国民经济的全面、协调和可持续发展,需要构建科学、合理的国有资本绩效评价体系来对国有资本效能进行评判和监管。另一方面,为确保国有资本能够有效运行,国家制定了一系列有关国有资本管理、监督和经营方面的政策和制度。股份制改造、国有企业治理结构机制的完善以及国有经济结构的战略调整等一系列改革和优化措施。为检验这些政策的有效性,也需要有健全、完善的国有资本绩效评价体系来进行评判。然而,通过对目前我国学界关于国有资本经营绩效评价的有关文献考察,我们发现存在着以下一些问题：(1)在研究绩效评价时,针对评价客体,没有区分国有资本、国有企业和国有企业经营者。往往以国有企业的经营绩效来代替国有资本的经营绩效,或国有企业经营者经营绩效,事实上,国有资本经营与国有企业经营是两种不同性质的经营,国有资本经营绩效与国有企业经营者绩效也有诸多的不同。它们各自的经营绩效评价是不可相互替代的；(2)一些文献笼统地评价国有资本经营绩效,没有区分不同经营主体的国有资本经营。这就导致了评价绩效与不同的国有资本经营主体的经营目标不尽相符的情况；(3)在设置评价指标时,以利润或国有资本保值增值等财务指标作为评价国有资本经营绩效的主要指标,甚至是唯一指标。而事实上,由于国有资本经营目标具有多元性,绩效评价指标也应具有多样性和复杂性。本文的研究目标是：以国家财务理论和财务分层理论、产权理论和委托代理理论、管理学理论为基础,探讨和构建国有资本经营绩效评价的理论体系。具体研究思路是：首先,通过规范性研究,以国家财务等理论为指导,分析我国国有资本经营目标的定位,并进一步探讨国有资本经营目标实现路径。在此基础上,构建与国有经营目标相适应的国有资本经营绩效评价的内容体系。接着,结合国有资本经营管理体制的特点,构建与国有资本经营管理体制相适应的绩效评价的“三层次”结构体系。最后,基于不同层次国有资本经营主体的功能定位、经营目标特点,构建了国家出资者绩效评价、法人出资者绩效评价和法人治理绩效评价体系。本文共分为八章,各章主要内容如下：第1章,导论。主要介绍了论文的研究背景、研究意义、研究目的、相关概念界定、研究内容、研究方法和预期创新等。第2章,绩效评价的研究综述与理论基础。本章首先进行了西方绩效评价综述,特别介绍了上世纪90年代以后西方推出的一些新的综合绩效评价一一平衡计分卡、经济增加值以及绩效三棱镜。其次,文章回顾和总结了我国学者对绩效评价的研究。最后,阐述了本选题研究的理论基础,即国家财务理论和财务分层理论、产权理论和委托代理理论、管理学相关理论。第3章,国有资本经营的理论分析。本章首先分析了我国国有资本的功能特性,认为我国国有资本既具有一般资本的功能特性,即实现资本保值增值的功能,又具有特殊性功能,即优化宏观经济结构、强化宏观经济基础方面的功能；其次,分析了我国国有资本经营目标,包括国有资本保值增值目标、经济结构动态优化目标和经济可持续发展目标。最后,文章分析了国有资本经营目标实现过程中经济结构调整、股权经营、国有资本安全性和国有资本收益等相关问题。本章的论述旨在为后续的国有资本经营绩效的内容体系的研究奠定基础。第4章,国有资本经营绩效评价的内容体系。构建了与国有资本经营目标相适应的绩效评价内容体系,包括国有资本的获利能力、国有资本经营效率、国有资本的配置状况、国有资本调控力、国有资本带动效应、国有资本安全状况、技术创新、循环经济投入和其他社会责任贡献的评价。第5章,国有资本经营绩效评价层级结构体系的构建。本章在国有资本经营绩效评价内容体系的基础上,分析了国有资本经营管理体制的特点,构建了与国有资本经营管理体制相适应的“三层次”的绩效评价结构体系：国家出资者绩效评价、法人出资者绩效评价和法人治理绩效评价。第6章,国家出资者绩效评价。国家出资者绩效评价是国家出资者代表(国资委)对国有控股公司经营绩效进行评价。本章在分析国资委功能和国有控股公司功能基础上,构建了国家出资者绩效评价体系。第7章,法人出资者绩效评价。法人出资者绩效评价包括国有控股公司作为专门从事国有资本产权经营的法人组织对具体从事生产经营活动的国有企业进行的绩效评价；国资委对其所管辖的国有独资企业(或公司)进行的绩效评价。法人出资者绩效评价内容的构建是从国有企业经营中利益相关者的角度,考虑了出资人、其他股东、债权人、员工、政府和社区等各方利益集团的利益诉求。其评价目标体现了以出资人利益为核心,同时满足其他各方利益集团对企业的利益要求的资本价值最大化。第8章,法人治理绩效评价。法人治理绩效评价是指公司内部治理结构中,以董事会为主的评价主体对经营者的经营绩效进行评价。本章在分析目前经营者绩效评价不足的基础上,构建了法人治理绩效评价体系。本文的主要创新点：第一,以国家财务理论为分析国有资本经营目标的切入点。在此基础上,构建了与国有资本经营目标相适应的绩效评价的内容体系。第二,在国有资本绩效评价内容体系基础上,结合国有资本经营管理体制的特点,构建了“三层次”的国有资本经营绩效评价的结构体系框架,即国家出资者绩效评价、法人出资者绩效评价和法人治理绩效评价。第三,本文区分了国有资本经营绩效评价结构体系不同评价主体、评价客体的功能定位特点,在此基础上,分别构建了国家出资者绩效评价体系、法人出资者绩效评价体系和法人治理绩效评价体系的具体评价指标体系。更多还原

【Abstract】 Research on state-owned capital performance evaluation is an importance task while deepening the reform of economic system,improving state-owned capital’s management,raising the allocation efficiency of state-owned enterprise’s resources.State-owned economy is the core of the national economy,controlling and leading the lifeline of national economy.The quality of state-owned economic is the constraints on other economic development.State-owned capital is the material basis and the carrier of state-owned economy.How to organize, manage and operate state-owned capital is important for enhancing the efficiency of state-owned economy and ensuring economic health and orderly development.In recent years, the state owned capital plays the leading role of the national economy. There is a series of initiatives to increasing the value of state-owned capital, including joint-stock reform and improving the corporate governance structure, strengthen the state-owned economic adjustment and enterprise restructuring and so on.These initiatives not only have a profound impact on the state-owned enterprise reform and the process of economic adjustment, but also have affected the pace of reform and development of the entire national economy.To ensure the value growth of state-owned capital and its ability to guide and control the national economy, needs to build a scientific and rational system of performance evaluation of state-owned capital to judge the performance of state-owned capital. On the one hand, to test the effectiveness of these policies (joint-stock reform of state-owned enterprises, improved governance of state-owned, strategic adjustment of economic structure, and so on.) on the other hand, to measure performance of state-owned capital operation, need a sound performance evaluation system of state-owned capital.However, on the review of current relevant academic literature of state capital performance evaluation,we found the existence of the following aspects:(1) Performance evaluation in these studies, has no distinction of state-owned capital, state-owned enterprises, state-owned enterprises and state-owned enterprise manager performance.State-owned enterprises performance has taken place of the operating performance of state-owned capital, or state-owned enterprises performance replace the performance of state-owned enterprise managers. In fact, the state-owned capital operation and state-owned enterprises management are two different types of operations, performance of state capital and performance of state enterprises have many different. Their respective performance evaluation is irreplaceable; (2) Some literature have no distinction of different business entities in the state-owned capital management, which led to the evaluation of performance not matching with the business entities objectives; (3) The profit or the value of state-owned capital or other financial indicators are the main indicators of performance,even the only indicators. In fact, the state capital management has diverse business objectives,which making the performance evaluation also diversity and complexity.The research objectives are:based on economic theory, management theory, and national financial theory, constructing a theoretical system performance evaluation of state-owned capital management. Specific research ideas:First, based on the state financial theory, the study analyz the target the state-owned capital management, and further explore the path to achieve the objective of state capital. On this basis, building the content of the performance evaluation system corresponds to goals of managing state-owned capital. Then,constructing the "three levels" of state-owned capital management structure of the performance evaluation system is adapt to state-owned capital management system features.Finally, based on different levels of functionality and characteristics of objectives of state-owned capital management,building state-funded investor performance evaluation system, corporate investor performance evaluation system, and corporate governance evaluation system. This article is divided into eight chapters.This paper makes contributions to the literatures on the presentation of items in the following three dimensions:First, building the suitable content system of the performance evaluation corresponds to state-owned capital business objectives.Second, building the "three levels" of of the performance evaluation system corresponds to state-owned capital management structure.Third, the paper distinguishes the main function of position between different levels of state-owned capital business. Building national investor performance evaluation,corporate donors performance evaluation,and corporate governance performance evaluation, corresponds to state-owned capital management system.更多还原