上海市经济管理干部学院学报
上海市經濟管理榦部學院學報
상해시경제관리간부학원학보
JOURNAL OF SHANGHAI ECONOMIC MANAGEMENT COLLEGE
2011年
5期
21-27
,共7页
国企监事会%有效性%改革创新
國企鑑事會%有效性%改革創新
국기감사회%유효성%개혁창신
board of supervisors of state-owned enterprise%validity%reform and innovation
随着国企改革的不断深入,迫切需要构建一种制度来监督国有资产的运营状况和保障国有资产的保值增值,监事会监督制度的产生成为国有资产监督管理的一项重要举措。产生监事会工作有效性问题的原因是多方面的,包括组织建设、信息对称、能力与时间精力、激励与约束、监督合力以及法律条文等方面的问题。从当前国企监事会的实践来看,监督体制与机制的创新是提高监事会工作有效性的关键。
隨著國企改革的不斷深入,迫切需要構建一種製度來鑑督國有資產的運營狀況和保障國有資產的保值增值,鑑事會鑑督製度的產生成為國有資產鑑督管理的一項重要舉措。產生鑑事會工作有效性問題的原因是多方麵的,包括組織建設、信息對稱、能力與時間精力、激勵與約束、鑑督閤力以及法律條文等方麵的問題。從噹前國企鑑事會的實踐來看,鑑督體製與機製的創新是提高鑑事會工作有效性的關鍵。
수착국기개혁적불단심입,박절수요구건일충제도래감독국유자산적운영상황화보장국유자산적보치증치,감사회감독제도적산생성위국유자산감독관리적일항중요거조。산생감사회공작유효성문제적원인시다방면적,포괄조직건설、신식대칭、능력여시간정력、격려여약속、감독합력이급법률조문등방면적문제。종당전국기감사회적실천래간,감독체제여궤제적창신시제고감사회공작유효성적관건。
Along with the unceasing development of state-owned enterprises' reform,it cries for establishing a system to supervise the operation states of the state-owned assets and guarantee it to preserving and increase value.It is an important measure to create the supervision system of the board of supervisors to administrate the state-owned assets.The work's validity questions about the board of supervisors include several aspects,such as: organization construction,information symmetry,ability and energy,encouragement and restriction,supervision cooperation and law items,etc.Based on the current practices of the state-owned enterprises' board of supervisors,the innovation of the supervision and mechanism system is the key to improve the validity of the board of supervisors.