基于业绩评价的国企经营者监督约束机制研究

Research of Supervision and Restraint System of State-owned Enterprisers Based on Job Assessment

寻租、灰色收入、过度在职消费、内部人控制等现象在我国广泛存在。因此,国企经营者监督约束机制的建立是防止这些现象进一步泛滥,防止国有资产进一步流失的有效措施。把对国企经营者的业绩评价与监督约束联系起来,从目标责任约束、阶段业绩评价约束、财务监督、审计监督约束、公司治理结构约束等几方面完善国企经营者监督约束机制。

The phenomenon of rent-seeking, pessimistic income, excessively expense in-oitice, insider control is widespread existence in our country. Therefore, there are necessary to establish a supervision and restraint system to prevent it to be worsening, and prevented the state asset drains. It will relate the job assessment with restraint system of the state-owned enterprisers in this paper, which can perfect the restraint system of the state-owned enterprisers＇ from the aspect of goal responsibility restraint, stage achievement appraisal restraint, financial supervision, audit supervision and restraint, corporate governance structure restraint and so on.