【作者】 章晓雯；

【导师】 武振荣；

【作者基本信息】 西南财经大学 ， 财政学， 2009， 硕士

【摘要】 在我国经济发展中,电力作为基础能源对推动经济腾飞有着不可替代的作用。由于电力行业的自然垄断特性及关系国计民生的重要性,作为国企改制后仅存的几家国有独资企业之一,向来都是国民经济的“领头军”。电力行业也以其拥有的庞大国有资产(2004年全国国有资产总额约为11万亿元,其中经营性国有资产约8万亿元,电力工业就拥有国有资产8225.5亿元,占经营性国有资产的10.3%左右)在国有资产管理中同样万众瞩目。但是作为经济支柱的电力行业,国有资产流失问题更是让人触目惊心。在2004年6月,国家审计署审计长李金华在全国人大常委会第十次会议上提交了一份“原国家电力公司领导班子任期经济责任”的审计报告,披露“该公司领导班子决策失误造成国有资产重大损失”。概括了与“原国电”高层有关的一系列重大经济问题,违规金额高达211.4亿元。其中,决策失误造成损失或潜在损失78.4亿元(其中因个别领导违反决策程序或擅自决策造成损失或潜在损失32.8亿元,占42%)；损益不实78亿元；国有资产流失45亿元；个别领导经济犯罪涉案金额10亿元。最近社会对电力职工高薪是否合理,垄断福利是否侵蚀利润等展开广泛激烈讨论。高薪等问题涉及到电力行业国有资产税后利润如何分配,国有股的分红、权利等一系列问题。可见电力行业国有资产规模庞大,国有资产流失数额更是巨大、途径多样、影响深远,必须引起我们的高度重视。探讨如何加强电力行业的国有资产管理,防止电力国有资产流失问题已经是刻不容缓。本文想以经济学、新制度经济学、企业组织理论、公共选择理论、信息经济学等作为分析工具,从全新的公共财政和国有资产管理的视角来看待我国目前的电力行业改革。通过介绍电力行业改革发展的现状,目前电力公司的资产结构,财务报表等分析电力公司国有资产运营状况,总结我国电力行业国有资产的情况。从大量不同的案例介绍和案例分析中深层次多角度分析电力行业国有资产通过电力改制过程中不规范运作、投资决策失误、在职奢侈消费等各种途径大量流失,试图从产权制度,公司治理结构、委托代理等方面进行原因分析。对比国外电力行业电力改革和国有资产管理的模式、经验来摸索适合我国国情,促进电力行业发展的国有资产管理的思路。最后根据前面部分的流失不同途径、原因分析和国外经验总结,探讨如何加强电力行业国有资产管理来解决流失问题。希望从用法律来保护国有资产,明晰产权,完善电力公司的内部治理结构,根据电力行业绩效指标建立有效的激励约束机制来改善委托代理关系,加强内外部监管等措施来实现电力行业国有资产的保值增值,通过竞争促进电力行业的发展来为我国国民经济持续、和谐发展保驾护航。更多还原

【Abstract】 In our country, the electric power as the basic energy source promotes the economy development, which the impetus has been not substituted. The electric power enterprise is the bellwether of national economy. Electric power industry have lots of stated-owned asset (China have￥11 trillion Yuan stated-owned asset, including￥8 trillion Yuan management stated-owned asset and electric power industry have￥822.55 billion Yuan, about 10.3% from management asset in 2004) so is also focus on stated-owned asset management. But as a basic industry which have a serious problem in loss of stated-owned asset. The Auditor General of China, Mr. Li jinhua has referred a report in the Standing Committee of the National People’s Congress tenth conference in June of 2004, which entitle is "pre-national electric power company leaders who were committee economical crime", It said the leaders had some problems in economic, commit crime of money at least￥21.14 billion Yuan, including that investment mistake leaded to loss or potential loss￥7.84 billion Yuan (because someone leader violated process of decision leaded to loss 32.8 hundred million Yuan, accounts for 42%); Profit and loss not solid 7.8 billion Yuan; The stated-owned asset lost 4.5 billion Yuan; The individual leadership economic crimes is involved in a case the amount 1 billion Yuan. Recently people to electric power staff high salary are whether reasonable, whether the monopoly welfare does corrode the profit and so on to launch the widespread intense discussion. High salary problem relation to how to share the profit in stated company, and how to deal with stated shareholder bonus and which own to some right and so on.So we can found electric power industry have amounts of stated-owned asset but at the same time have a serious problem which through kinds of ways had to lost of great stated-owned asset, we must high regard to this problem. It’s time to solve the problem at now, and research how to manage the stated-owned asset. This article wants by the economic, the new system economic, the enterprise to organize theory, public choice theory, information economics to analyze the tool, regards our country at present from brand-new public financial and the stated-owned asset management angle of view the electric power profession reform. Through introduce situation of electric power reform, power company asset structure, analyst the financial report form etc to summary electric power asset. From the massive different cases introduced and in the case analysis the deep level multi-angles analysis electric power profession state asset is changing the system the process, the connection transaction, the host auxiliary divergence, the investment decision-making fault, in office luxurious expense and so on each way massively drains, attempts from the property right system, the company agent aspect and so on to govern the structure, to entrust to carry on the reason analysis. Contrasts overseas to the electric power profession electric power reform and the state asset management pattern, experiences tried to find out suits our country national condition, the promotion electric power profession development state asset management mentality. Finally acts according to the front part reason analysis and the overseas experience summarizes, discussion how strengthens the question which the electric power profession state asset manages solves loss. I hope from strengthens the legislation, the defined property right, the perfect electric power company’s internal government organization, according to the electric power profession performance establishment effective drive restraint mechanism entrusts the agent to relate, establishes the state-owned capital management budget, strengthens measure and so on exterior supervising and managing realizes the electric power profession state asset to guarantee the value to rise in value, develops through the competition promotion electric power profession continues for our country national economy harmoniously to develop escorts the escort.更多还原