【作者】 卢淑艳；

【导师】 赵国杰；

【作者基本信息】 天津大学 ， 技术经济及管理， 2007， 博士

【摘要】 无论是文献检索,还是我的工作实际,都表明“国有资产管理新体制下国有资本财务监管体系的建构”既是理论研究的空白,又具有极强的实用价值。故我选择“国有资产管理新体制下国有资本财务监管研究”作为博士论文论题。本文的逻辑框架与研究体系如下:建构国有资产管理新体制下国有资本财务监管体系的理论基础是产权理论、两权分离理论、委托—代理理论、监督管理理论,其内在逻辑起点是产权理论,权能必然产生两权分离,因此,形成了委托—代理关系,委托—代理一定形成目标不一致和(或)逆向选择,从而导致监督管理的实际需要,而监督管理实践的一个不可或缺的前提条件或内在规定是建构科学合理的业绩(绩效)评价体系,并且能够有高辨识率的业绩欺诈识别能力。对国有资本运营效率和国有资本流失现状的考察表明,国有资本监管存在的主要问题是:政府职能部门分割管理,权责利不清;所有者主体“越位”、“缺位”并存;激励约束机制缺失;业绩评价指标体系不科学。论文主要创新点如下:(1)在新体制框架下对国有资本财务监管问题予以重新定位,建构了切实可行的监管模式框架。(2)确定了国有资本分级财务监管主体和监管权责,重构了国有资本预算制度,确立其独立地位,研究了国有资本预算编制与监督审查的内容、步骤与手段。(3)创建了系统的、科学的、易操作的面向国有资本财务监管的国有资本分层级业绩评价指标体系。(4)构建了国有资本财务监管的保障系统,即业绩欺诈识别系统。确定了定性识别的基本思路和实际操作方法,在变量尽可能精炼的前提下构建了具有更高识别率的业绩欺诈定量识别模型,浓缩深化了标识欺诈可能性的红旗标志,提高了模型识别效果。更多还原

【Abstract】 Whether from paper search or my work practice, there is no theoretical study for“Construct of State owned capital financial control system under the new system of State owned assets management”and it has utility value, So we select“Study on State owned capital financial control system under the new system of State owned assets management”as my thesis of dissertation.The framework and system of my dissertation as below:The theoretical foundation of constructing State owned capital financial control system under the new system of State owned assets management are: property right theory, theory of separate of two rights, entrusted agent theory , supervise management theory. the internal logic start point is the property right theory, two rights are separated by right energy. So, relation of entrusted agency is made, entrusted agency must result in different goal or Adverse Selection, and result in the need of supervise management, the precondition and internal regulation is to construct a scientifical and suitable preferment evaluation system to improve the ability of identify the performance fraud.The review to operating efficiency and lose phenomena of state owned capital show, the main problems of state owned capital supervise and control: the separate management of government department, right- duty-profit not clear; offside and omission of owner. Omission of inspirit control mechanism, not scientifically of performance evaluation index system.Main innovation in the dissertation:(1)re-locate the financial supervise of state owned capital under new system. Construct the feasible framework of supervise mode(2)confirm the supervise principal part and right duty of state owned capital hierarchy financial, reconstruct the budget system and independence position of state owned capital. Study the content, step, means of budget making and supervise of state owned capital.(3)set up systematical scientifical easy operating hierarchy performance evaluation system of state owned capital of state owned capital financial supervise oriented.(4)construct ensuring system of state owned capital financial supervise, or identify system of performance fraud. construct high identify efficiency performance fraud system under condition of more simple variables. concentrate the red flag represent the identify system of performance fraud, improve the identify efficiency of model.更多还原