Study On State-owned Capital Financial Control System Under The New System Of State-owned Assets Management

Whether from paper search or my work practice, there is no theoretical study for"Construct of State owned capital financial control system under the new system of State owned assets management"and it has utility value, So we select"Study on State owned capital financial control system under the new system of State owned assets management"as my thesis of dissertation.The framework and system of my dissertation as below:The theoretical foundation of constructing State owned capital financial control system under the new system of State owned assets management are: property right theory, theory of separate of two rights, entrusted agent theory , supervise management theory. the internal logic start point is the property right theory, two rights are separated by right energy. So, relation of entrusted agency is made, entrusted agency must result in different goal or Adverse Selection, and result in the need of supervise management, the precondition and internal regulation is to construct a scientifical and suitable preferment evaluation system to improve the ability of identify the performance fraud.The review to operating efficiency and lose phenomena of state owned capital show, the main problems of state owned capital supervise and control: the separate management of government department, right- duty-profit not clear; offside and omission of owner. Omission of inspirit control mechanism, not scientifically of performance evaluation index system.Main innovation in the dissertation:(1)re-locate the financial supervise of state owned capital under new system. Construct the feasible framework of supervise mode(2)confirm the supervise principal part and right duty of state owned capital hierarchy financial, reconstruct the budget system and independence position of state owned capital. Study the content, step, means of budget making and supervise of state owned capital.(3)set up systematical scientifical easy operating hierarchy performance evaluation system of state owned capital of state owned capital financial supervise oriented.(4)construct ensuring system of state owned capital financial supervise, or identify system of performance fraud. construct high identify efficiency performance fraud system under condition of more simple variables. concentrate the red flag represent the identify system of performance fraud, improve the identify efficiency of model.