Study On Accountability System Drawing Into Public Enterprises

Public enterprise which provides social common product or service is bearing peculiar mission to social development. However public enterprise has the problem such as making use of exclusive control, getting the highly monopolistic price and mandatory trades, appending unreasonable trade terms. Because of shortage of competitor, public enterprise ignore the administer and lead to the problems such as poor efficiency, or safe accident. This not only brings property loss to the country and the people but also endangers the people's safety even.Accountability system provides the new train of thought in order to solve the operator of public enterprise's Restrain problem. The essence of accountability system is to supervise the common authority and investigate fault authority, which demand the leaders are responsible for their behavior and their consequence within their scope of official duty. The ultimate purpose is to ensure that the organization can work regularly, restrain rotten power and ensure the public benefit. Accountability system of the field administration leads into enterprise management field. On one hand we should emphasize on operator the supervision of reinforcing power and guarding against the person who abuses controlling power, on the other hand we should strengthen the punishment of losing duty and the operator's sense of crisis, besides try our best to avoid unnecessary loss owing to operators.First, we should analysis of connotation and feature of public enterprise, the meaning of accountability system and key element .Then we should identify public enterprise accountability system. Public enterprise have obligation to accept supervision of the people who have benefit of scope of official duty, inquiring job achievement and responsibility for their ban behavior. This is basis theory of public enterprise accountability system.According to stakeholder theory, the company is a system composed of different key element provider, they are company's relative benefit person, running company is to create wealth or provide services for this person, but serve not only maximization benefit for shareholder .Under stakeholder theory frame, we discuss problem of public enterprise, then we should brings all enterprise relative benefit into essential thinking, strive to realize all enterprise relative benefit relevance maximize. This is decided by the feature of benefit of public enterprise.And then, we analyze public enterprise classic documentation, including safety work , customer satisfaction degree , drain of state-owned assets, and have made clear the public enterprise target position, that is, by strengthening the supervision and restriction to operator of public enterprise, strengthening the sense of responsibility and fulfilling faithful duty and industrious duty conscientiously. Then thinking social benefits first, ultimately reducing product price, improving service quality, overall efficiency and the consumer's degree of satisfaction and trust degree strengthened. The enterprise continues to walking on healthy road of development.The active significance for carrying out public enterprise accountability system can be represented in the following four perspectives: (1) be propitious to heighten the operator's quality, construct a fine public enterprise operator troop; (2) help to improve the whole public enterprise efficiency; (3) be propitious to construct modern enterprise system among public enterprises; (4) help to consolidate"forceful-administration"and"gentle-administration"in the public enterprise.Through analyzing the game model between public enterprise operators and stakeholders, the essential factors influencing operators'behavior are specified as: stakeholders'superintendence, supervising cost, additional income, currency cost, morality cost, and etc. Meanwhile, the designing theory of public enterprise accountability system is to prevent the happening of negative results to the stakeholders by controlling the above factors so as to control the operators'behavior.Based on the above analysis, the fundamental framework of pubic enterprise accountability system is constructed, which includes accountability subject, object, principle, range, obligation system, institution system, procedure, and result. The construction of pubic enterprise accountability system is a complicated systematic project, and it needs to be improved and refined constantly in its practice.In addition, the construction of evaluation system for public enterprise operators'performance has perfect the original performance evaluation system and provides objective evidence for citing accountability system into public enterprise. After the operator pointed to the position in the enterprise, the candid and objective evaluation of the operator performance is necessary for that: on the one hand, the highly affirmative attitudes to the outstanding operator can fully manoeuvre the operator's enthusiasm; and on the other hand, this evaluation can tighten the screws of the operator's unsatisfactory performance, find out the problems, and prevent negative consequences.Finally, the existing problems in the public enterprise accountability system are showed and suggestions are raised. When carrying out the public enterprise accountability system, several questions should be paid attention: (1) sticking to run responsibility, and ignoring the real purpose of accountability system; (2) drawing indistinct lines between responsibility properties, simplifying or magnifying accountability; (3) emphasizing the running of specific error, narrowing down the range of accountability; (4) overemphasizing the effects of accountability, ignoring the relevant institutions.To ensure the smooth running of public enterprise accountability system, the construction of relevant legal environment, institution system, and public environment should be paid attention: (1) enacting the corresponding legal rules as soon as possible; (2) perfecting accountability system inside of the public enterprise; (3) ensuring the straightway of supervising; (4) strengthening variant accountability; (5) constructing favorable accountability atmosphere.Through the above analysis, we can see that, public enterprise accountability system is not only feasible, but also necessary. It can insure the equality between right and responsibility conceptually and systematically, build up the operator's liability, regulate the operator's behavior, insure social benefit as the principal purpose of public enterprise, and meanwhile guarantee the mass right. To carry out accountability system in the public enterprise, on the one hand, we should fully exert its'active effects, strengthen the supervising and penalizing over operators, advance the improvement of enterprise management, build up the operator's liability; and on the other hand, we should give attention to the enterprise scientific development, stick to the practical and realistic principle, put the emphasis on supervising part to prevent negative consequences. In this way, accountability system can exert its preponderance in the public enterprise, and become a new drive in advancing public enterprise health and continuous development.