上海大学学报(社会科学版) ›› 2011, Vol. 18 ›› Issue (4): 103-115.

• 管理学研究 • 上一篇    下一篇

企业治理体制中的国有企业监督制约机制:基于案例的研究

  

  • 出版日期:2011-07-15 发布日期:2011-07-15

The Supervision Mechanism of the StateShared Enterprise in the Management System
                            ——Taking an Enterprise as the Study Case

  1. Faculty of Commerce, Jiangsu Teachers College of Technology, Changzhou 213001, China
  • Online:2011-07-15 Published:2011-07-15

摘要:

 摘要: 现行国有企业监督制度不能有效遏制腐败对国有企业安全的威胁。以A企业为样本,对照相关法规,对国有企业监督体制缺陷进行细致剖析,可以发现:国有企业中权力腐败与资产侵蚀等问题是其治理规则缺乏监督功能所引起;现行监督体制设计不符合公有经济特性和监督工作的要求;国有企业个人专断是治理组织构建方式与权力配置格局造成的。具体有,(1)所有者及其代表对代理者制约制度设计不佳:集团公司以政府机关的形式充当控股者、集团公司既是控股公司又是企业,包括外资股东和私有股东在内的非控股股东难起作用。(2)董事会制度缺乏制约性:董事经理严重重合,决策机制和工作分工形成个人专断的组织基础,独立董事选拔不独立,薪酬委员会构成没有独立性。(3)现有组织结构造成监事会和纪委监察机构对领导的监督作用缺失:监事级别低权力小,监督领导机关与企业内部监督职能部门混淆,监事来源不独立,职工监事设置形式主义。内部控制制度不严密。(4)现有治理结构监督主体存在狭隘性:企业治理结构没有终极所有者的位置、没有初始代理人及有组织的最初委托人人大的位置,企业党组织的监督地位在相当程度上虚化。国有企业最可靠的监督主体是所有者社会公众和企业职工。实现国有经济有效监督制约有赖于产权国有多元化、组织机构制衡化、治理监督民主化。
 

关键词: 关键词: 公司治理;国有企业;监督机制;制约机制;董事会;监事会

Abstract:

Abstract: The present supervision system of the stateshared enterprise is not able to prevent the threat of corruption from the stateowned enterprise. Just take an enterprise as example. A contrast of related laws, and an analysis of the shortcoming of the supervision system of the stateshared enterprise, can discover that it is the absence of supervision function in management regulation that causes such problems as corruption and property erode. While the existing design of supervision system does not agree with the feature of publiclyowned economy as well as the demand of supervision work, the constructing mode and the power deployment of the management organization result in the personal arbitrary decision of the stateowned enterprise. In detail, there are following shortcomings: (1) Since the proprietor and its representative do not produce a good system of restricting agents, the group company acts as the controlling shareholder in the form of the agent of government, being both the controlling company and the enterprise. And noncontrolling shareholders, including foreign shareholders and private shareholders, are difficult to take effect. (2) The system of the director board is so short of conditionality that the director and the manager are actually combined into one. Hence, decisionmaking mechanism and work division form the organizational foundation of personal arbitrary action. The selection of the independent director is not independent, and the constitution of the salary committee doesn' t stand alone. (3) The existing organizational structure results in the absence of the leader supervision function of censor board and inspecting commission. On the one hand, the supervisor has such a low rank and power that he accomplishes nothing; and on the other hand, the leading body of supervision and the functional supervision department of internal enterprise confuse mutually. What' s more, internal control system is not strict, and employee supervision organization is only an empty shell. (4) The existing supervision subject of management structure is characteristic of parochialism. In the management structure of enterprises, there are not such positions as ultimate proprietors, original agents and initial clients. To a large extent, the supervision position of the enterprise party organization is empty. For the stateowned enterprise, the trustiest supervision subject is the public or the employee as the proprietor. To realize the effective supervision of stateowned economy, it is necessary to depend on multiple stateowned property, balanced organizational structure and democratic management supervision.