CAJ | 학술논문

文章首先回顾了现有文献中关于国外国资管理体制的研究,并介绍了四种典型的国资管理模式;其次介绍了党的十八届三中全会之后文献中提出的三种主要观点;最后在现有文献基础之上,结合当前实践背景,提出建立＂国有资本财务监管体制＂、进一步完善国资管理的构想。文章发现,对国有企业进行分类监管和组建国有控股公司专司国资运营在各国的国资管理中已是常态。相比之下,由于我国市场经济建设的阶段性,导致在国资改革过程中容易出现国有资产流失,因而科学地界定国资监管内容,恰当选择国资监管实施路径将是进一步推进国资改革的关键。
문장수선회고료현유문헌중관우국외국자관리체제적연구,병개소료사충전형적국자관리모식;기차개소료당적십팔계삼중전회지후문헌중제출적삼충주요관점;최후재현유문헌기출지상,결합당전실천배경,제출건립＂국유자본재무감관체제＂、진일보완선국자관리적구상。문장발현,대국유기업진행분류감관화조건국유공고공사전사국자운영재각국적국자관리중이시상태。상비지하,유우아국시장경제건설적계단성,도치재국자개혁과정중용역출현국유자산류실,인이과학지계정국자감관내용,흡당선택국자감관실시로경장시진일보추진국자개혁적관건。
This article first reviews the existing literature on foreign study of state-owned assets management system and introduces 4 kinds of typical state-owned assets management mode. Then,it introduces 3 main ideas proposed in the literature after the 3rd Plenary Session of the 18 th Central Committee of CPC. Finally,based on the existing literature and combined with the current practices,it proposes the idea to establish the ＂ financial oversight system for state-owned capital＂ and improve the state assets management. It finds that,as to the state-owned asset management,it has been very common in various countries to have a classified supervision over the state-owned enterprises and establish a state-controlled company which specially deals with the state-owned assets operation. By contrast,because Chinas market economy is still on the way,a loss of state-owned assets is likely to occur in the process of the state-owned assets reform. Therefore,the key to promoting further the reform of state-owned assets is to scientifically define the content of state-owned assets supervision and properly choose the path to the implementation of state-owned assets supervision.