浅论国有独资公司治理结构的重构方案

国有独资公司的治理结构为国有资产监督管理机关行使股东会职权(可授予董事会部分股东会职权)、董事会、监事会、经理四个机构。现行法律规定的国有独资公司治理结构强烈体现出行政干预下的内部人控制的特征,董事会与经理两块牌子,一套班子,监事会职能严重弱化,企业内控失效,管理不善,违法违纪突出,官营合谋共蚀国有资产。存在以上问题的原因在于资本所有缺位、公司主体性的弱化、公司的政府机关化、董事会空壳化、监事会监督的形式化、经理专政和管理腐败、社会组织的公司机关化。笔者借鉴德、美公司治理结构并根据我国国情提出我国国有独资公司治理结构应修改为国有资产监督管理机构、监事会、董事会的改革措施。

The administrative structure for the state-owned sole investment company is composed of the right of stockholder exercised by the state supervising and managing institute ,the board of directors,the board of supervisors and managers.The prescription of the corrent law about the administrative structure of the state-owned sole imvestment company obviously reveals the administrative intervene and the individual control.Although the board of directors and managers belong to different sections .they share the same people.It shows that the board of supervisors does not function normally.which results in the administrative ineffectiveness.the violation of laws and regulations and the stealing of stat-owned properties by the joint efforts of some govemors and businessmen.The main reasons for the above problems lie in no definite holder for the propertcs.the malfunctioning of administrative departments.the govmmentaliztion of the company ,and the dictatorship and corruption of managers.Drawing on the administrative structure of American and German companies and based on the situation of our comntry the author proposed some adivce to reform the administrative stucture for the state-owned sole investment companies.