国有企业监控模式的框架研究

The Study of Framework of Monitoring Mode for State-owned Enterprises

在国资委的角色转换为"干净的出资人"时,设计国有企业监控模式的框架要包括控制环境、风险评估、控制活动、信息沟通和持续监控几个方面的要素,理顺国有资产各相关主体的权责界面和行权方式,围绕法律赋予出资人机构的享有资产收益、参与重大决策、选择管理者等三大权利充分行权。同时,需要通过深化改革真正实现对于国资委的角色转换。

When the role of the State-owned Assets Supervision and Administration Commission is converted to the ＂clean investor＂, the design of the framework of the monitoring mode for state-owned enterprises should include several aspects. First aspect, the key elements of control environment, risk assessment, control activities, information communication and continuous monitoring should be contained. The second aspect is to straighten out the interface of power and responsibility and the implementation means of related subjects of state-owned assets. The last aspect is to mainly exercise the three main rights entitled to the investor institutions by the law, which are sharing the assets income, participating in major decisions and choosing administrator. At the same time, the SASAC role transition need to realize through deepening reform.