【正文】
層不分。這樣的董事會構(gòu)成顯然有利于形成合理的制衡,有助于決策的科學(xué)化和中小投資者的利益。再如,己在境外上市的中國海洋石油股份有限公司,董事會九名成員中引入了四位外部董事。一些新的改革措施開始在大型國有及國有控股企業(yè)進(jìn)行探索,其中包括企業(yè)經(jīng)營者的市場化選擇、建立獨立董事制度、企業(yè)經(jīng)營者年薪制等。政府作為國有資產(chǎn)出資人派出不千預(yù)企業(yè)經(jīng)營活動的外部監(jiān)事會行使監(jiān)督職能,這一重要的體制轉(zhuǎn)換為企業(yè)走向市場、成為獨立的市場竟?fàn)幹黧w掃清了管理體制上的障礙。 國有及國有控股企業(yè)的治理狀況。三是國家和企業(yè)的承包關(guān)系無助于改變企業(yè)對國家的從屬關(guān)系,不符合政企分開的改革方向。承包經(jīng)營者一般只重視承包期間的利潤,而不大關(guān)心企業(yè)的長遠(yuǎn)發(fā)展。廠長是有道德的人:書記、職工代表大會能夠充分發(fā)揮作用。它的內(nèi)部治理則是在企業(yè)內(nèi)部形成三權(quán)制衡的治理結(jié)構(gòu)分廠長負(fù)責(zé)企業(yè)的日常經(jīng)營管理,書記負(fù)責(zé)組織人事工作并對企業(yè)的經(jīng)營狀況進(jìn)行監(jiān)督,職工代表大會行使職工參與企業(yè)民主管理的職能。主要表現(xiàn)在政府控制企業(yè)的人事權(quán)、考核企業(yè)的經(jīng)營狀況、評價企業(yè)經(jīng)營者的經(jīng)營業(yè)績。承包經(jīng)營責(zé)任制通過契約所維系的代理關(guān)系促進(jìn)企業(yè)所有權(quán)和經(jīng)營權(quán)分離,這是一個重大的進(jìn)步,對調(diào)動企業(yè)和職工的積極性,特別是經(jīng)營者的積極性發(fā)揮了很大的經(jīng)營作用。承包經(jīng)營責(zé)任制的基本內(nèi)容,是政府主管部門和國營企業(yè)的經(jīng)營者簽訂承包契約,在一定期間內(nèi)(一般為5年)確保上繳利潤,其他剩余的利潤由承包者自主地分配。在這個階段,承包制企業(yè)和國有及國有控股企業(yè)的治理結(jié)構(gòu)比較具有典型性,筆者以它們?yōu)槔M(jìn)行分析。盡管企業(yè)原來的一些職能部門與新設(shè)部門的職能還不能完全理順,但是,畢竟仿照了股份制企業(yè),設(shè)立了“股東大會”、“董事會”、“經(jīng)理階層”,是向著現(xiàn)代股份公司的內(nèi)部治理結(jié)構(gòu)靠近,但依然存在著嚴(yán)重的缺陷。 國有企業(yè)民營化過程中的公司治理狀況在改革過程中,多數(shù)民營化的國有企業(yè)按照股份制企業(yè)的模式,構(gòu)建了企業(yè)的內(nèi)部治理結(jié)構(gòu),由職工股東及其他股東共同組成股東會,由股東會選舉產(chǎn)生董事會和監(jiān)事會,再由董事會聘任經(jīng)理及其他經(jīng)營人員。在大多數(shù)國有企業(yè)經(jīng)營困難的情況下,國家政策上也允許和鼓勵大中型國有企業(yè)采取上述民有民營化的改革措施。自90年代初,各地的國有中小企業(yè)便在“摸著石頭過河”的號召下紛紛摸“民營化”這塊石頭。把國有企業(yè)的資本部分或全部轉(zhuǎn)讓給外國出資者,使國有企業(yè)成為中外合資企業(yè)或外資企業(yè)。一、國有企業(yè)民營化的軌跡 國有企業(yè)的民有民營化改革大體有三種形式,把國有企業(yè)的資本轉(zhuǎn)讓給集體企業(yè)、社會團(tuán)體或法人后實行股份合作制,從而把國有企業(yè)轉(zhuǎn)變?yōu)榉菄宜械募w企業(yè)或法人企業(yè)。國企改革必須成為中國未來20年結(jié)構(gòu)性改革的關(guān)鍵議題。 AbstractThe reform of stateowned enterprises of our country has already entered the process of privatization, but the process is not equal to the process of stateowned private privatization does not equal privatization of stateowned enterprises from the meaning from stateowned to private people, which has been formed for the stateowned enterprises rigid operating mechanism of the impact, the innovation of enterprise system and operating mechanism.The process can be divided into three stages: one is to expand the stage of autonomy of staterun enterprises, two from the stateowned enterprises to the stateowned private enterprises, there are three private enterprises from the stateowned private enterprises to the people.In the process of development, the majority of the privatization of stateowned enterprises in accordance with the established jointstock pany model, the new three, improve the governance structure, but from the governance structure of modern jointstock pany is still far. The main problem in the business such as: contract by contracting the amount of profit, losses are still lying on countries, shortterm behavior is serious, does not ply with the direction of the reform of separating. The absence of the owner of stateowned holding enterprises, the ownership rights no exercise, no one will bear the obligation, the government keeps interfering corporate governance structure, decision makers and managers do not divide. Private enterprises although property is relatively clear, but not the essence of the property right structure of diversified ownership supervision is weak, the weak position of workers shareholders to form a reverse control agent to the principal, path dependence makes the enterprise operator selection mechanism of a single, the guiding ideology of power that makes enterprise unified leadership structure, ownership structure the result of market failure.The