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论文编号：	6814
作者编号：	2120122764
上传时间：	2014/12/6 23:57:37
中文题目：	新形势下中国航油集团公司治理机制研究
英文题目：	Study on the Corporate Governance System of China National Aviation Fuel Group under the new situation
指导老师：	李建标
中文关键字：	国有企业改革；公司治理机制；中国航油集团
英文关键字：	reform of state-owned enterprises；corporate governance mechanism；China National Aviation Fuel Group
中文摘要：	在我国，国有企业处于国民经济的核心地位，但由于其特殊性，自建国以来，我国的国有企业长期处于高度集中的计划经济体制之下，采取高度集权型的企业治理结构，最大限度地剥夺了国有企业的经营自主权，政府完全掌握企业的剩余索取权和控制权，并未形成真正意义上的公司治理机制。 我国国有企业改革始于改革开放初期，至今已经超过30年的历史，前后共历经三个阶段的改革。长期以来，我国实行的是一种缺乏制衡、效率低下的企业治理结构，参照西方建立的公司治理机制虽有形而无实，改革虽然取得了一些成效，但由于国有企业股东是国家，具有其特殊性，在国企的公司制改组过程中公司治理发生了异化，并没有起到预期的效果。 公司治理问题一直是中国国有企业改革中的核心问题，怎样构建一个运行有效的公司治理机制，是摆在当今世界所有企业面前的一个难题，绝大多数企业都在专注于此，因此公司治理机制也是当代企业理论界最为活跃的研究领域之一。一个运行高效的公司治理机制是企业维持其繁荣发展、取得良好的经营业绩并且有效维护企业所有者（股东）和经营者之间权益的有力保障。 针对目前的国有企业改革困境，2013年11月召开的中国共产党十八届三中全会为当前国有企业改革提出了新的方向，提出了诸如市场化为主导、“混合所有制”、提高国有资本收益上交公共财政比例、健全公司法人治理结构发挥企业家作用、规范国有企业管理人员薪酬水平等一系列新的提法。对当前国有企业改革及公司治理机制的完善具有十分现实的意义。 中国航油集团在经历了“中航油新加坡事件”的负面影响之后，励精图治，在公司战略及公司治理机制上都下了很大功夫，取得了较大的进展。但是，作为国资委治下的一家中央企业，其在公司治理机制方面仍然存在较多问题。本文通过对中国航油集团公司治理现状及问题进行分析并提出相关优化建议，同时对相关案例进行分析，试图找到解决目前国有企业公司治理问题的途径，为贯彻落实党的十八届三中全会提出的“要推动国有企业完善现代企业制度”贡献一份力量。 关键词：国有企业改革；公司治理机制；中国航油集团
英文摘要：	In our country, the State-Owned Enterprise plays a core role in the national economy, but because of its specialty, State-owned Enterprises which are long-term under highly centered planning economic system since 1949, take a high centralized Enterprise Governance Structure, it furthest deprive the State-Owned Enterprise′ self-operation. The residual claim and control which has been completely possessed by the government did not form the true sense of the corporate governance mechanism. The reform of state-owned enterprises in China started from 1978, now has more than 30 years history and has experienced three stages. For a long time, our country implements a lack of checks and balances, the low efficiency of enterprise governance structure, with reference to the west to establish corporate governance mechanism is tangible and no real, reform has achieved some success, but due to the particularity of shareholders, company system occurred in the process of corporate restructuring state-owned enterprises alienation, did not received the expected effect. Corporate governance has been the core problem in the china ' s soe reform, how to establish a reasonable and efficient corporate governance is the work that nowadays global enterprises are setting themselves to and a crucial problem that needs to be solved, and it is also one of the main fields which flourish in the academia of modern enterprise. An efficient corporate governance is a forceful guarantee to keep a stable and long-term development of modern enterprise and gain satisfactory efficiency, and to defend the rights of the owners and operators of an enterprise efficiently. In view of the present reform predicament of state-owned enterprises, the third plenary session of the 18th central committee of the communist party of china when held in November 2013 provided a new orientation for the reform of state-owned enterprises, put forward such as the Market Leading, "mixed ownership", improve the proportion of state-owned capital gains turned over to the public finances, perfect the company legal person administration structure and play a role of entrepreneur, standardize the compensation level about the administrator in the SOEs. So, it is very important and practical to the current reform of state-owned enterprises and the perfection of corporate governance mechanism. China National Aviation Fuel Group after experienced a negative influence in the “(CAO) incident "that made great progress in the company strategy and corporate governance mechanism. However, as the state-owned assets supervision and administration of a central enterprise, its still exist many problems in corporate governance mechanism. This paper analyses the present situation and existing problems and presents several optimization suggestion on the corporate governance of China National Aviation Fuel Group, trying to find ways to solve the problem of the current state-owned enterprises corporate governance through analysis of relevant cases, To carry out and implement the "to promote the state-owned enterprises to improve the modern enterprise system" contribute to the Third Plenary Session of the Party's eighteenth raised. Key Words: reform of state-owned enterprises；corporate governance mechanism；China National Aviation Fuel Group
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