文档介绍：毕业论文
题目:国有资本委托代理经营中的
财务激励与约束机制研究
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摘要
目前,我国国有企业的财务管理机制初步建立,国有企业也处于一个体制转轨的时期,在这个期间我国国有企业的财务管理机制还存在许多问题,例如:;;。
造成这些问题的深层次的原因大致有:国有企业委托代理问题的存在,使企业经营权与所有权相分离,经营者的目标与企业的最终目标不一致;我国国有企业处于体制转轨过程中,财务制度尚不健全,这些都造成了经营者绩效评价的不完善;一些“平均主义”的存在则造成了财务激励与约束机制的形式比较单一;我国法律法规的不健全等外部问题都是财务激励与约束机制发挥作用的制约因素。
针对这些问题应采取的应对的措施包括:,,“行政任命制”,建立经营者市场竞争选聘机制等。
关键词: 财务激励与约束;国有资本;委托代理
Abstract
China's state-owned enterprise financial management system initially established, but there are still many problems, including: 1. Operator performance evaluation system is not sound; 2. Financial incentive and restrictive mechanism in the form of the problem; 3. The external environment.
The deeper reason: the state-owned enterprises agent of the problem, our system of state-owned enterprises in the transition process, such as the financial system is not perfect.
Measures should include: 1. To establish and improve business performance evaluation system 2. Improve the incentive and restrictive mechanism, using various forms of incentive and restrictive mechanism 3. To further establish and improve internal corporate governance structure, strengthen the effective supervision of the operators and Constraint 4. perfecting the system of external constraints 5. completely eliminate the traditional "executive appointment system", the establishment of the petition in the market selection mechanism.
Key Words:Financial; drive and restraint; State-owned capital; Principal-agent
目录
1 绪论 3
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2 国有企业财务激励与约束机制存在的问题 3
经营者的绩效评价体系尚不健全 4
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3 国有企业财务激励与约束机制分析 4
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4 改善国有企业经营者财务激励约束机制的对策 6
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,运用多种激励约束机制形式 6
,加强对经营者的有效监督和约束 6
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“行政任命制”,建立经营者市场