【摘要】：加強(qiáng)對(duì)中央企業(yè)的外部監(jiān)督管理,構(gòu)建高效協(xié)調(diào)的中央企業(yè)外部監(jiān)督機(jī)制是防止國(guó)有資產(chǎn)流失、提高國(guó)有企業(yè)管理效率、維護(hù)國(guó)有經(jīng)濟(jì)主導(dǎo)地位的重要方式。當(dāng)前我國(guó)中央企業(yè)外部監(jiān)督管理呈現(xiàn)"分散化、碎片化、獨(dú)立化"的現(xiàn)象,各監(jiān)督主體之間缺乏有效的監(jiān)督協(xié)同機(jī)制,對(duì)中央企業(yè)的外部監(jiān)督存在"多頭監(jiān)督、重復(fù)監(jiān)督和監(jiān)督不到位"等問(wèn)題,導(dǎo)致中央企業(yè)腐敗頻發(fā)、國(guó)有資產(chǎn)流失嚴(yán)重。中國(guó)十八屆三中全會(huì)以來(lái),中央政府強(qiáng)調(diào)轉(zhuǎn)變政府角色,要求中央政府從中央企業(yè)的所有者角色逐漸向中央企業(yè)的監(jiān)管者角色轉(zhuǎn)變。作為我國(guó)政府監(jiān)督中央企業(yè)的四大主體——國(guó)家審計(jì)、中央巡視、外派監(jiān)事會(huì)和紀(jì)檢監(jiān)察既有不同的監(jiān)督優(yōu)勢(shì),也存在監(jiān)督的不足之處,如何通過(guò)發(fā)揮各自的優(yōu)勢(shì)、補(bǔ)齊短板,構(gòu)建協(xié)同高效的中央企業(yè)外部監(jiān)督機(jī)制是本文關(guān)注的核心議題。對(duì)此,本文進(jìn)行了詳細(xì)而深入的研究。第二章對(duì)加強(qiáng)中央企業(yè)外部監(jiān)督協(xié)同的理論基礎(chǔ)進(jìn)行了分析。第三章對(duì)我國(guó)不同的中央企業(yè)外部監(jiān)督機(jī)制進(jìn)行了詳細(xì)分析,從監(jiān)督機(jī)構(gòu)的產(chǎn)生、特點(diǎn)、成效和不足之處分別對(duì)國(guó)家審計(jì)、中央巡視、外派監(jiān)事會(huì)、和紀(jì)檢監(jiān)察等四種主要中央企業(yè)外部監(jiān)督方式進(jìn)行了剖析,并在此基礎(chǔ)上對(duì)中央企業(yè)外部監(jiān)督存在的問(wèn)題及成因進(jìn)行了分析。第四章基于制度成本理論研究了建立中央企業(yè)的外部監(jiān)督協(xié)同機(jī)制的必要性和可行性。第五章在中央企業(yè)外部監(jiān)督要素分析和監(jiān)督模式分析的基礎(chǔ)上,提出構(gòu)建中央企業(yè)部級(jí)聯(lián)席會(huì)議和專(zhuān)項(xiàng)工作小組的外部監(jiān)督協(xié)同機(jī)制框架。第六章在外部監(jiān)督協(xié)同機(jī)制構(gòu)建的基礎(chǔ)上分析了可能產(chǎn)生的監(jiān)督效應(yīng),指出了外部監(jiān)督協(xié)同機(jī)制的構(gòu)建不僅能夠有效的降低中央企業(yè)外部監(jiān)督成本,而且能夠有效的提高監(jiān)督效率、實(shí)現(xiàn)外部監(jiān)督的最終目的。研究結(jié)果顯示,我國(guó)中央企業(yè)外部監(jiān)督力量在工作范圍上有著明確分工和各自的專(zhuān)業(yè)優(yōu)勢(shì),但也在具體監(jiān)督事項(xiàng)和監(jiān)督工作中存在著諸多重復(fù),導(dǎo)致監(jiān)督成本增加。對(duì)中央企業(yè)的外部監(jiān)督進(jìn)行協(xié)同不僅有助于降低外部監(jiān)督的制度成本,而且有助于構(gòu)建全面高效的外部監(jiān)督機(jī)制保障國(guó)有資產(chǎn)安全,從而實(shí)現(xiàn)中央企業(yè)制度安排在國(guó)家治理體系中的目的。在監(jiān)督要素分析和監(jiān)督模式對(duì)比的基礎(chǔ)上,本文構(gòu)建了中央企業(yè)外部監(jiān)督協(xié)同機(jī)制。總體上以部際聯(lián)席會(huì)為縱向領(lǐng)導(dǎo)機(jī)構(gòu),根據(jù)不同監(jiān)督機(jī)構(gòu)的監(jiān)督優(yōu)勢(shì)分設(shè)了規(guī)劃協(xié)同專(zhuān)項(xiàng)工作組、標(biāo)準(zhǔn)協(xié)同專(zhuān)項(xiàng)工作組、監(jiān)督成果專(zhuān)項(xiàng)工作小組、信息共享專(zhuān)項(xiàng)工作組,形成"1+4"的中央企業(yè)外部監(jiān)督機(jī)制模式,以較好的適應(yīng)現(xiàn)代企業(yè)發(fā)展及市場(chǎng)化經(jīng)營(yíng)的需要。外部監(jiān)督協(xié)同機(jī)制的構(gòu)建能夠有效的降低中央企業(yè)外部監(jiān)督成本,增強(qiáng)對(duì)中央企業(yè)經(jīng)營(yíng)管理的外部約束,促進(jìn)中央企業(yè)的快速發(fā)展,保障中央企業(yè)領(lǐng)導(dǎo)干部的廉潔,防止國(guó)有資產(chǎn)的流失。
[Abstract]:Strengthening the external supervision and management of the central enterprises and constructing an efficient and coordinated external supervision mechanism of the central enterprises are important ways to prevent the loss of state-owned assets, improve the management efficiency of the state-owned enterprises and maintain the leading position of the state-owned economy. Since the Third Plenary Session of the Eighteenth Central Committee of the People's Republic of China, the central government has emphasized changing the role of the government and demanded that the central government should change its role from the central enterprise to the central enterprise. The role of the owner is gradually changing to the role of the supervisor of the central enterprise.As the four main bodies of the supervision of the central enterprise by the government, the state audit, the central inspection, the dispatched supervisory committee and the discipline inspection and supervision have both different supervisory advantages and disadvantages. Effective external supervision mechanism of central enterprises is the core issue of this paper. This paper makes a detailed and in-depth study on this issue. Chapter 2 analyzes the theoretical basis of strengthening the coordination of external supervision of central enterprises. The characteristics, achievements and shortcomings of the four main external supervision modes of the central enterprises are analyzed respectively, including national audit, central inspection, dispatched supervisory board, and discipline inspection and supervision. On this basis, the problems and causes of the external supervision of the central enterprises are analyzed. Chapter Four studies the establishment of the central enterprises based on the theory of system cost. Chapter 5 puts forward the framework of the external supervision and coordination mechanism of the central enterprise's ministries-level meetings and special working groups on the basis of the analysis of the external supervision factors and supervision modes. Chapter 6 analyzes the framework of the external supervision and coordination mechanism on the basis of the construction of the external supervision and coordination mechanism. This paper points out that the construction of external supervision coordination mechanism can not only effectively reduce the cost of external supervision of central enterprises, but also effectively improve the efficiency of supervision and achieve the ultimate goal of external supervision. The coordination of the external supervision of the central enterprises will not only help to reduce the system cost of external supervision, but also help to construct a comprehensive and efficient external supervision mechanism to ensure the safety of state-owned assets, thereby realizing the central government. Based on the analysis of supervision factors and the comparison of supervision modes, this paper constructs a coordination mechanism for external supervision of central enterprises. The working group, the special working group on supervision results and the special working group on information sharing have formed the "1+4" mode of external supervision mechanism for central enterprises to better meet the needs of modern enterprise development and market-oriented operation. The external constraints of management promote the rapid development of central enterprises, safeguard the integrity of leading cadres of central enterprises, and prevent the loss of state-owned assets.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F276.1

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