摘要
企业集团的决策结构主要由决策权的来源和决策权的分配两要素构成。从决策权的来源角度看,我国不少企业集团的决策权缺乏基于产权关系的权力基础;从决策权的分配角度看,存在过度集权和过度分权两种情况。改革的重点应放在搞好国有资产授权经营。
Abstract The decision structure of business conglomerates is mainly composed of the resource of decision-making power and the distribution of decision-making power.In the view of the first power,some business conglomerates in China are lack of the base of authority on equity relationship.And there exist over-centralization and over-separation of powers in the view of the second one.The reform purpose should be aimed at the authority to management of state property and the relationship between centralization power and separation power.
出处
《税务与经济》
CSSCI
北大核心
1998年第3期36-40,共5页
Taxation and Economy