对国有企业财务改革的利益相关者逻辑分析

Logic Analyses of Related Interest Person in State-Owned Enterprises' Finance Reform

明确国有企业改革的方向需要深入剖析国有企业改革的内在逻辑 ,企业财务的基础性地位决定了国有企业财务改革分析是剖析国有企业改革的基本出发点。通过建立利益相关者财务治理分析框架 ,逻辑分析了政府、经营者、员工在改革过程中权利地位的演化及国有企业财务改革历程中所蕴涵的利益相关者 ,指出未来的改革方向是借助于市场环境的改变 ,调整利益相关者的利益相关度与谈判能力 ,优化国有企业财务治理结构。

Making sure the orientation of state-owned enterprise reform needs to deeply analyze the inner logic of state-owned enterprise reform. The fundamental position of enterprise's finance defines that the finance analyses of state-owned enterprise reform is the essential springboard of analyzing its reform. The paper logically reveals that the change of right and state of government, operators, clerks and the potential related interest persons in state-owned enterprises finance reform. Therefore, future reform orientation is to adjust the related profit degree and negotiation ability of related interest persons and optimize the financial governance structure of state-owned enterprises according to the change of market.