| 完善企业国有资产综合监督体制的思考 |
| Thoughts on Perfecting the Comprehensive Supervision System of the State owned Assets of Enterprises |
| 投稿时间：2013-09-19 |
| 中文关键词:企业国有资产 综合监督体制 出资人监督 政府监督 人大监督 社会公众监督 |
| 英文关键词:state owned asset of enterprise comprehensive supervision system investor supervision government supervision National People’s Congress supervision the social public supervision |
| 基金项目:河北省社会科学基金项目（HB12FX006） |
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| 中文摘要: |
| 企业国有资产监督包括出资人监督、政府监督、人大监督和社会公众监督几个层面。这些监督的性质、监督对象和监督方式都不同。因此，不能寄希望于依靠某种监督实现企业国有资产的有效监督，应该探索企业国有资产综合监督体制。出资人的监督应该以股权的私权本质属性为基础，重构出资人的组织结构，转变出资人的监督方式；政府监督应该区分股权监督和行政监督，在政府部门的行政监督中应该创新审计监督的方法和扩大审计监督的范围；人大监督应该在人大常委会下设立专门企业国有资产监督机构，整合人大各机构的监督力量，加强人大对企业国有资产的日常监 |
| 英文摘要: |
| The supervision of state owned assets of enterprises involves investor’s supervision, the government’s supervision, the National People’s Congress’s supervision and the social public supervision, etc. While the nature, object and way of supervision mentioned earlier are different from each other. Some kind of supervision may not be relied on to realize the effective supervision of state owned assets of enterprises, so it is needed to explore a comprehensive supervision system. For investor supervision, the organization structure of the investor should be restructured and the supervision manner should be transformed based on the nature of the private rights of the equity; for government supervision, equity supervision and administrative supervision should be distinguished from each other, thereinto, during the process of administrative supervision, the innovation of audit supervision methods and the extendation in the scope of the audit supervision should be carried out; for the National People’s Congress supervision, special supervision organization should be set up to integrate the power to strengthen daily supervision on state owned assets of enterprises; for the social public supervision, the public’s right to know should be ensured through defining the related subject’s legal obligation, at the same time, the related mechanism ensuring the social public to exert their supervision rights should be established. |
| 亐道远,田江涛,张弨.完善企业国有资产综合监督体制的思考[J].石家庄铁道大学学报:社会科学版,2014(1):79-84. |
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