【摘要】：黨的十八屆三中全會指出要“以管資本為主加強國有資產(chǎn)監(jiān)管,組建若干國有資本運營公司,支持有條件的國有企業(yè)改組為國有資本投資公司�！北本┦姓岢鲆凹訌妵匈Y本收益管理。指導(dǎo)企業(yè)加強內(nèi)部國有資本收益管理制度建設(shè),落實和維護國有資本權(quán)益。在國有企業(yè)分類工作完成的基礎(chǔ)上,結(jié)合國有資本投資運營公司試點情況,探索國有資本收益分類收繳。”因此,研究對國有資本收益質(zhì)量的評價可以為北京國有企業(yè)的功能性調(diào)整提供一些建議,對提高國有資本經(jīng)營效率,加強國有資本保值增值具有積極意義。對國有資本收益質(zhì)量評價的研究進行回顧,在國有資本收益方面,學(xué)者們的研究領(lǐng)域大多為收益的收繳、分配和監(jiān)管。在對收益質(zhì)量評價方面,多集中于上市公司,部分學(xué)者對國有企業(yè)的收益質(zhì)量評價,但多側(cè)重對企業(yè)績效的考核,且更側(cè)重財務(wù)指標(biāo),而很少有學(xué)者以國有資本為研究對象。因此,在管資本的改革背景下,對國有資本的收益質(zhì)量進行合理的評價可以豐富相關(guān)理論。本文首先對國有資本收益質(zhì)量評價現(xiàn)狀進行分析,針對現(xiàn)有評價不足,認為國有資本收益質(zhì)量評價應(yīng)結(jié)合國有資本收益的特征兼顧國有資本的逐利性與公益性,從國有資本投資公司以及運營公司的國有資本運作平臺為切入點對國有資本的收益質(zhì)量進行評價。對于國有資本投資公司國有資本收益質(zhì)量評價指標(biāo)構(gòu)建,結(jié)合國務(wù)院提出的對國有企業(yè)按功能界定和類別實行分類監(jiān)管,將投資實業(yè)的國有資本投資公司按照北京市劃分標(biāo)準(zhǔn),分為競爭類、特殊功能類、城市公共服務(wù)類分別設(shè)計評價指標(biāo),側(cè)重于國有資本保值增值情況、資本經(jīng)營效率及社會貢獻和技術(shù)創(chuàng)新方面評價。對于國有資本運營公司國有資本收益質(zhì)量評價指標(biāo),側(cè)重國有資本保值增值和資本運營能力指標(biāo)評價。另外,選取北京市國有資本投資公司試點企業(yè)H公司作為樣本,對指標(biāo)體系進行測算,評價國有資本收益質(zhì)量情況。最后,從政府和第三方的角度,提出幾點建議,包括政府出臺相關(guān)評價指標(biāo)實施細則,制定并完善產(chǎn)業(yè)政策,發(fā)揮第三方監(jiān)管作用,在價值評估等方面會提供較權(quán)威、準(zhǔn)確的參考;利用社會輿論監(jiān)督,利用民眾發(fā)揮監(jiān)管效力。
[Abstract]:The third Plenary session of the 18th CPC Central Committee pointed out that it is necessary to "strengthen the supervision of state-owned assets by focusing on capital management, set up a number of state-owned capital operating companies, and support the reorganization of state-owned enterprises into state-owned capital investment companies." The Beijing Municipal Government proposes to "strengthen the management of state-owned capital gains." To guide enterprises to strengthen the internal management system of state-owned capital returns, and to implement and safeguard the rights and interests of state-owned capital. On the basis of the completion of the work of classifying state-owned enterprises, and in the light of the pilot cases of state-owned capital investment and operation companies, this paper explores the collection of state-owned capital gains by classification. " Therefore, the study on the evaluation of the quality of state-owned capital returns can provide some suggestions for the functional adjustment of state-owned enterprises in Beijing, and have a positive significance for improving the efficiency of state-owned capital management and strengthening the maintenance and appreciation of state-owned capital. This paper reviews the research on the quality evaluation of state-owned capital income. In the aspect of state-owned capital income, most of the research fields of scholars are revenue collection, distribution and supervision. In the aspect of income quality evaluation, most of the scholars focus on listed companies, some scholars evaluate the income quality of state-owned enterprises, but they focus on the performance evaluation of enterprises, and more on financial indicators, and few scholars take state-owned capital as the research object. Therefore, under the background of capital management reform, reasonable evaluation of the income quality of state-owned capital can enrich relevant theories. Firstly, this paper analyzes the present situation of the evaluation of the quality of the state-owned capital income, and points out that the evaluation of the quality of the state-owned capital income should combine the characteristics of the state-owned capital income with the interest pursuit and the public welfare of the state-owned capital. The income quality of state-owned capital is evaluated from the operating platform of state-owned capital investment company and operating company. With regard to the construction of the evaluation index of the state-owned capital return quality of the state-owned capital investment company, combined with the State Council's proposal to classify the state-owned enterprises according to their functions and categories, the state-owned capital investment companies that invest in industrial enterprises are classified according to the Beijing Municipal Standard. It is divided into competition category, special function category and urban public service category, which are designed to evaluate the value of state-owned capital, the efficiency of capital management, social contribution and technological innovation. For the evaluation index of state-owned capital return quality of state-owned capital operation company, the evaluation of state-owned capital preservation and increment and capital operation ability is emphasized. In addition, H Company, a pilot enterprise of Beijing State-owned Capital Investment Company, is selected as a sample to measure the index system and evaluate the quality of state-owned capital income. Finally, from the angle of the government and the third party, some suggestions are put forward, including the government promulgating the detailed rules of implementing the relevant evaluation index, formulating and perfecting the industrial policy, giving play to the third party's supervisory role, and providing more authority in the aspect of value evaluation, etc. Accurate reference; the use of public opinion supervision, use of the public to play regulatory effectiveness.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F123.7

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