我国国有企业财务契约存在的问题及完善策略分析

Analysis on the Problems and Improvement Strategies of Financial Contract ofState-owned Enterprises in China

财务管理制度改革是建立产权清晰、权责明确的现代国有企业的重要组成部分。目前,利益相关者参与的国有企业财务契约关系并不健全,在一定程度阻碍了企业的市场竞争力及长期健康发展。基于此,本文通过深入分析了我国国有企业的财务契约“症结”,提出了健全国有资产管理机制、完善经济立法、构筑利益相关者参与的企业财务治理等完善策略,这对于国有企业的财务治理有着重要意义。

The reform of financial management system is an important part of establishing modern state-owned enterprises with clear property rights and responsibilities.At present,the financial contract relationship of state-owned enterprises with stakeholders is not perfect,which hinders the market competitiveness and long-term healthy development of enterprises to a certain extent.Based on this,this paper deeply analyzes the problem of the financial contract of the state-owned enterprises in China,and puts forward some strategies,such as perfecting the state-owned assets management mechanism,perfecting the economic legislation,and constructing the enterprise financial governance with the participation of stakeholders,which is of great significance to the financial governance of the state-owned enterprises.