【作者】 黄庆华；

【导师】 朱泽山；

【作者基本信息】 西南师范大学 ， 马克思主义理论与思想政治教育， 2004， 硕士

【摘要】 社会主义国家如何实现对企业国有资产的有效管理是一个全新的课题，我国在这方面进行了多年的探索，也逐步积累了一些宝贵的经验。构建充分独立的我国企业国有资产的产权关系，建立运转高效的国有资产管理层级，完善我国企业国有资产监管体系，是深化我国企业国有资产管理体制改革的重大举措。本文以十六大精神为指导，参照国务院令2003年378号《企业国有资产监督管理暂行条例》，在系统总结他人研究成果的基础上，提出了我国企业国有资产管理如何进一步改革深化的建议。全文由三部分组成： 第一部分：所涉及的主要理论问题。这部分简单介绍了我国企业国有资产管理体制中常用的产权理论和委托—代理理论，这些理论为后面分析我国传统的企业国有资产管理体制存在的问题及原因、以及如何实现我国企业国有资产管理体制的有效改革提供了理论基础。 第二部分：我国传统的企业国有资产管理体制存在的问题及原因。首先回顾了我国传统的企业国有资产管理体制改革历程，指出了传统改革后还存在的问题。然后分析了造成我国传统企业国有资产管理体制问题的主要原因，通过分析说明了对我国企业国有资产管理体制改革的现实必要性。 第三部分：我国企业国有资产管理体制的改革深化。首先指出深化我国企业国有资产管理体制改革的原则与目标，然后提出现阶段我国企业国有资产管理体制改革的基本框架，最后研究如何完善我国企业国有资产管理的监管体系。这部分是本文的重点和难点。更多还原

【Abstract】 For socialist countries, the problem of how to realize the effective management of state-owned assets of enterprises is a new theme. Our country has gradually accumulated some precious experience for many years exploration in this field. Building the independent relationship of asset rights of our state-owned assets of enterprises, setting up the operative management echelon and improving the supervision system, which are regarded as great actions for the promotion of reforming management system of state-owned assets of enterprises . However, under the guidance of spirit of the sixteenth National People’s Congress, the essay put forward, on the basis of summarizing on the problem of how to promote the reform of state-owned assets of enterprises, with reference to the regulation No.378, "Interim Regulations on Supervision and Management of State-owned Assets of Enterprises", which is issued by the State Council. This paper consists of three parts.Part I : Main problems of theory are concerned. This part simply introduce the theories of asset right and commission & procuration, which are often used in the management system of state-owned assets of enterprises. They provide theoretical foundation for later analyzing the problems existing in the traditional system of state-owned assets of enterprises, its reasons and the issue of how to realize the effective reform of the system.Part II : The problems existing in the traditional management system ofstate-owned assets of enterprises and its reasons. Firstly, this part summarize the distinguishing features of the way for management of state-owned assets of enterprises in the period of planned economy. Then, it simply looked back on the course of reform of the traditional management system of state-owned assets of enterprises, and point out the problems existing even after the reform. After that, it analyses the main reason which caused the problems in the traditional management system of state-owned assets of enterprises and it proves the practical necessity to reform the system of state-owned assets of enterprises by means of the analysis.Part III: Deepening the reform of management system of state-assets of enterprises. Firstly, it points out the principles and goals of deepening reform of management system of state-owned assets of enterprises; the following analyses its basic framework at the present stage; finally, it emphasizes on consummating the supervision system of state-owned assets of enterprises. (This part is regarded as the essay’s essential and difficult point.)更多还原