国有资本经营预算对企业控制力与投机行为的制度约束研究

The Research on Management Budget Institution Restriction to Controlling Force to State-owned Enterprises and Opportunism

在经历长期的制度变革后,中国的国有企业逐步建立了一套完备的现代企业制度,但国有企业依然存在着诸多的问题,如内部人控制、资产流失现象极其严重,现代企业制度并未完全发挥出应有的作用等等。经营预算作为一种刚刚建立、执行并逐步扩大其实施范围的制度体系,在完全明晰国有企业产权与管理权界线的基础上,将会极大地增强国家对国有企业的控制力,约束管理层的投机行为。

After the long term process of institution reformation, the China＇s state-owned enterprises had been set up a whole modem enterprise system. But there are so many problems such as the great loss of state-owned property, the inner control and so on; the modem enterprise system did not work. On the base of perspicuity property fight, the management budget institution has been build up, which will increase the control force to state-owned enterprises and restrict the opportunism of managers＇.