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论文编号：	3227
作者编号：	2120092393
上传时间：	2011/6/5 11:46:52
中文题目：	中国国有企业改革中的金股制度研究——基于公司治理视角
英文题目：	The Golden Share in China''s State-Owned Enterprise Reform--- Perspective on Corporate Governance
指导老师：	张玉利
中文关键字：	金股；国有企业改革；公司治理；控制权
英文关键字：	Golden Share;State-Owned Enterprises Reform;Corporate Governance;Control Right
中文摘要：	国有企业改革是我国改革开放三十年来经济体制改革的中心任务之一，也是国内众多学者和政策制定者始终关心的主题。而金股制度出现在上世纪70年代的英国，已经成为众多国家国企改制的主要方式。而在我国关于金股制度的实践并不多，理论研究也较少。 本文基于公司治理的视角，通过对金股制度理论基础的分析，认识到金股制度是一种政府持有的对企业特定事项的一票否决权。本质是政府对企业的特定事项控制权。而通过对金股制度实践经验的总结，也认识到金股制度是以法律形式设立，以维护国家利益为目的，关乎企业重特大事项，并具有一定时效性的国有企业改制方式。 在认识到金股的性质和特征后，本文运用对比分析的方法，将我国国企改制的常用模式——国有控股方式和金股制度进行了对比分析，分析得出：二者都保证了政府对企业最高的控制权，后者却能克服前者的不足，能让企业建立更加完善的公司治理机制。后者的创新之处在于：金股制度是对股权的创新，是国有企业股权变革的新方式，也是政府和企业之间控制权配置的新模式。这种创新是符合我国公司法的精神，符合政府职能转变的趋势和政府的利益的。 本文运用案例研究的方法，通过对江西萍乡钢铁厂改制中金股制度的实践分析，进一步证明了金股制度的在国企改制中有效性，并对实践中金股制度存在的问题进行了探讨。 本文主要贡献体现在以下两个方面：从公司治理的视角，以股权结构和控制权理论为基础，运用对比分析的方法，对金股制度的优势和创新性进行了深入分析；以我国的金股制度实践为案例，分析了金股制度在我国实践的可行性和不足之处。
英文摘要：	State-Owned Enterprises (SEOs) reform is the central task of 30 years' economic system reform in China and is paid much attention by the domestic scholars and policy makers. Originated in UK in the 1970s’, Golden Share system has become a main way of SEOs reform in many countries. In China, however, there are not many practices of Golden Share system and researches on Golden Share theory are also quite few. This paper is based on the perspective of Corporate Governance. By analyzing the theory of Golden Share, the author realizes that Golden Share system is actually a one-vote-veto of government to control a certain items of enterprises. After exploring the practices of Gold Share system, she also finds that it is one of SEOs reform ways which is set up in the form of law to protect national interests. It concerns the important and essential events of the enterprises and has a certain period of validity. After getting some knowledge of the nature and features of Golden Share, the author uses comparative analysis to compare two common reform ways in stated-owned enterprises, state holding and Golden Share system. The author finds that both ways can guarantee the governments’ control over enterprises, while the latter can overcome the disadvantages of the former and can help the enterprises establish a sound corporate governance mechanism. Essence of Golden Share is an equity-structure innovation in SOEs and a new allocation way between the government and enterprises. This innovation shares the spirit of Company Law in China and follows the trend of the transformation of government’s functions. This paper analyzes a specific case, Golden Share in Jiangxi Pingxiang Steel Factory, which proves that the effectiveness of Gold Share in SOEs reform. And it further discusses some problems that exist in this case. The paper makes its contributions in two aspects: first, with the perspective of Corporate Governance and the method of analysis, it explores the advantages and innovations of Golden Share based on equity structure and control theory; second, this paper discusses a specific case of Golden Share in China and analyzes the feasibility and deficiencies of carrying out Golden Share system in China.
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