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论文编号：	3623
作者编号：	2220080781
上传时间：	2011/11/4 15:22:23
中文题目：	山东中烟公司治理变迁及其优化研究
英文题目：	Research on Corporate Governace Transition and Majorization of ShangDong China Tobacco Industrial Limited Liability Company
指导老师：	李建标
中文关键字：	关键词：公司治理;烟草企业;山东中烟;治理优化
英文关键字：	Key words: Corporate Governance;Tobacco enterprise;ShangDong China Tobacco industrial Limited liability company;Governance majorization
中文摘要：	国有烟草企业是我国民族工业发展的微观经济主体，是国家财政收入的重要来源，是我们党执政的重要物质基础。烟草国有企业生产经营活动与整个国民经济发展紧密相联。我国烟草国有企业在公司治理方面面临着诸多问题，在所有权配置、股权结构、管理层激励、内部权力和责任协调、集团治理等多个层次上都有待进一步完善。我国烟草国有企业具有一定的特殊性，其治理结构依赖于过去的治理机制路径，其问题来自于历史的积累。要理解并解决我国烟草公司的治理问题，有必要从历史的视角，回顾并剖析烟草国有企业治理的历史沿革，从制度变迁中寻找问题的所在。中烟公司是我国烟草国有企业的重要成员，我国烟草企业的主要治理问题都可以从中烟公司治理的案例中得到体现。本文作者所在的山东中烟工业有限责任公司（以下简称“山东中烟”），体现了烟草国有企业内部治理和集团治理一系列问题。本文从我国烟草业和我国烟草企业发展治理的变迁史角度来解读我国烟草企业面临的问题。同时，从山东中烟这一兼具典型性和特殊性的烟草企业的案例中，考察我国烟草国有企业的治理难题，并给出一定的解决方案。本文通过梳理我国烟草业发展和我国烟草企业治理管理变革的历史文献，系统回顾了我国烟草企业治理机制变迁的历史进程，对历史变迁发生的原因及其现实影响进行了剖析。在此基础上，分析了中烟公司治理机制的现状和缺陷，具体分析了山东中烟公司的问题。最后，结合我国烟草行业两大课题的背景，以及主要的战略发展目标暨部署，提出了山东中烟的治理制度改进建议。本文研究了我国烟草国有企业的治理机制变革，把特定行业的公司治理静态研究拓展为动态，并为动态公司治理研究提供了案例，在公司治理的经验研究方面具有创新性。在制度变迁理论方面，阐述烟草企业这种政企合一企业的治理变迁。在公司治理研究的理论领域，为治理机制历史变迁提供了一个案例，丰富了公司治理机制变迁的案例研究。同时本文对山东中烟的治理，也提出了可资借鉴的建议。
英文摘要：	China's state-owned tobacco enterprises are the micro-economic body of the national industry. They are important origins of the state revenue. Besides, they are also the important material base for the governance of the Party. Tobacco production and business activities of state-owned enterprises are closely linked with the whole national economy. In terms of the corporate governance, state-owned tobacco enterprises are faced with many problems. State-owned tobacco enterprises’ corporate governance remains to be further perfected in the spheres of ownership allocation, ownership structure, and management incentives, co-ordination of the authority and responsibility and Group management. State-owned tobacco enterprises of China have its distinctiveness. Its governance structure depends on the previous path of the governance mechanism and the problem comes from the accumulation of history. To understand and solve the governance problems of the tobacco companies, it is necessary to review and analysis the corporate governance history of state-owned tobacco companies in the historical view and try to find out where the problems lie in from the transition of the systems. As an important member of the state-owned tobacco enterprises, China Tobacco Company has numerous corporate governance cases and the major management problems of China’s tobacco companies can be reflected in those cases. The Shandong Tobacco Company where the author of this paper works at embodies a series of problems of state-owned tobacco companies’ internal management and group management. This paper, viewed from the transition history of China tobacco companies’ governance, is trying to figure out the problems which the tobacco companies are faced with. Meanwhile, based on the typical case of Shandong Tobacco Company, this paper investigates the governance problems of China’s tobacco companies and certain solutions are also provided. This paper has classified the historical articles China’s tobacco industry and tobacco companies’ management reform. In this way, it reviews the historical process of tobacco companies’ governance mechanism and analyses the reasons and influences of the historical transition. On this basis, this paper analyses the current situation and defects of China Tobacco Companies governance mechanism. Besides, this paper analyses the problems of Shandong Tobacco Company in detail. At last, by combing the background of tobacco industry’s two task and Strategic development target, this paper proposes the improving suggestions of Shandong tobacco. This paper studies the mechanism changes of state-owned tobacco enterprises’ governance. It has also expanded the static research of particular industries to a dynamic one and provides. It also provides the cases for dynamic research of corporate governance. In short, this paper is creative in the empirical study of corporate governance. As to the institutional change, this paper studies the governance transitions of the enterprises which are government and corporate united. In the research field of corporate governance, the study of this paper has provided a governance transition case of governance mechanism and enriched the case research of corporate governance’s mechanism. Meanwhile, this paper has offered available suggestions to governance reform of state-owned enterprises.
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