文档介绍：硕十学位论文摘要 y306665 由于国有经济的重要地位及国有经济的现状产生了对其进行改造的要求。本文主要从产权制度改革及资本运营的需要等方面对股份制改造的必然性作出论述。^ ~1国有企业进行了股份制改造后,为了加强对经营者的约束,防止所有权约束软化。应该在赋予企业经营者法人财产权的基础上,建立财务分层管理制度。又由于国有企业股份制改造后出资者行使主体的特殊性,决定股份制国有企业财务分层的特殊性。财务分层理论的提出有利于明确各财务分层主体的权责界限,协调相互之间的关系,为最终完成国有资本保值、增值的目的,防止国有资本的流失打下基础。另外本文对国有股份制企业如何建立一个有效的监督机制问题进行了探讨,同时本文对国有企业股份制改造中所涉及的一般财务问题也进行了论述。7 总之,只有在国有股份制企业中建立一个有效的财务约束机制,真正从国有企业内部转换企业经营机制,同时加强外部各项配套制度的改革,才能最终实现发展国有经济的目的。暮÷再≮试:国有企业殴份翻财务管理国自企业股份制改造下的财务管理砸上学位论文 Abstract The important position ofstate-owned economy and itsinherent problems requires reformin晷This thesisdiscusses the ueeesgit”y of stock-owned system alteration from theaspect ofproperty rights alteration and capital operating. The fmanciaLmulti-management should be setup on theeondRion ofgb,ing the operator corporate property rights SO as t0strengthen thebinding tothe operator and avoid the weakening restriction ofproprietary special lbatIlreof theentity inthestate—owned enterprises who performs the rights and obligations after thereforming leads tothe advancement ofthe theory about fmaneial multi-management,which istodefmitude therights and obligations ofeach entity,coordinate theinterrelated relations,and finallyhelp tokeep and appreciate the value ofstate-owned ,the thesis discusses how toestablish an effectiveregulatory system in the state-owned joint stock thesis also expounds on the possible financial problem during thereforming process ofstate-owned enterprise. In aword,the purpose ofdeveloping state-owned economy e true onlybyestablishing an effectivefmandal restrictingmechanism,which leads to transform operating mechanism inthestate-owned enterprises,and enhancing reform ofeachcorresponding system. keyword: state—ownedeH把rpri5es joint-stock system financial management ,国有经济占举足轻重的地位,国有企业是我国国民经济的支柱、是国家财政收入的主要来源,国有企业的稳定是实现全社会稳定的基础和关键,又是企业解决就业和提高生活水平的重要依托,国有企业是推进技术进步的先导,搞活国有经济是确保公有制地位的必要手段,因此对国有企业的改造就成为了当前讨论的主要问题之一。在党的“十五大”报告中明确指出:要