摘要
外派监事会制度是我国国资国企改革的一项重要创新,国有独资企业外派监事会在维护出资人权益、规范企业管理、防止国有资产流失、促进国有资产保值增值等方面发挥了重要作用。文章以委托代理理论为依托,着重研究上海市国资委在推进外派监事会建设方面的实践,认为当前外派监事会工作存在监督客体观念转变尚未到位、监事会组织尚待健全、监督成果利用有待进一步落实等问题,在此基础上提出应加强外部环境建设、推进组织建设、落实制度建设、完善能力建设、规范运行规则等建议,以增强外派监事会工作的有效性。
The external board of supervisors is an important innovation for the reform of state-owned enterprises, which takes a significant role in safeguarding the responsibilities of investors, standardizing enterprises＇ management, preventing the recurrence of the erosion of state assets, ensuring preservation and appreciation of state assets. The paper is supported by principal-agent theory, focusing on the prac- tise the construction of the external board of supervisors in Shanghai municipal enterprises, considering that there are some problems, such as the change in opinion of the object of supervision, the organization of external board of supervisors and the effective usage of supervision achievement etc. Based the analysis, the paper suggests strengthening the external environment construction, advancing the orgnization construction, carrying out the institution construction, bettering capability construction and prescriptiving operation regulation, to further enhancing the effectiveness of the external board of supervisors.
出处
《华东经济管理》
CSSCI
2010年第3期5-9,共5页
East China Economic Management
关键词
国有独资企业
外派监事会
委托代理理论
state-owned single proprietorship
external board of supervisors
principal-agent theory
