摘要
本文从我国现代企业制度设计中的产权界定入手, 认为在现代企业制度的设计上回避了国家对企业职工的负债问题, 加上多层次的委托代理关系、国有资产所有者代表行为约束软化及企业经营者行为约束软化等是制约现代企业制度效率的原因。解决这一问题的思路是: (1) 明确对老职工的负债; (2) 改变国有公司的股权结构; (3)建立有效的激励约束机制; (4) 建立严格的财务制度和审计制度; (5)
The authors argue that the design of Chinese modern enterprise system has evaded the question of the government in debts to the staff of State-owned enterprises.And furthermore,there are many levels entrusting relationships,poor restrict to the behavour of the State-owned assets owners' representative,and poor estriot to the behavour of enterprises' operators.All above are the factors of restraining the productivity of modern enterprises.The solutions to this problem are as follows.First,clear the government in debts to the old State-owned enterprises' staff.Second,change the shares structures of State-owned companies.Third,establish an effective encouraging and restricted mechanism.Fourth,set up strict financial and audit systems.And finally,strengthen the supervision and restraining by law.
出处
《经济体制改革》
CSSCI
北大核心
1999年第5期36-39,共4页
Reform of Economic System