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Study Of State-owned Enterprise Economic Performance Evaluation System Based On Regulatory Function Of Owners

Posted on:2008-04-22Degree:MasterType:Thesis
Country:ChinaCandidate:Q H XieFull Text:PDF
GTID:2189360242468579Subject:Accounting
Abstract/Summary:
The state-owned enterprise is the important constituent of the government property. In the modern enterprise system reform of "the property right clear, the power and responsibility is clear and definite, separating government administration from enterprise management, the management science" practicing, while enterprise vitality is continuously strengthenning, appears the operating efficiency not high phenomenon of government property. Therefore, in order to enhance the operating efficiency of the government property, guarantee for the government property on maintaining and increasing the value, we must research on how to strengthen and consummate the supervision and management of state-owned enterprises.The enterprise economic operating evaluation is the technical method that the proprietor takes charge of executive, involving a certain methods, procedures and practices when proprietor implements their regulatory functions. The establishment of an objective and impartial evaluation system for enterprises is an effective system arrangement of modern enterprise, it provides an important basis for the clients implementing the rewards and punishment measures to the agents. On the other hand, enterprise economic operating evaluation can be difference because of different appraisal main body and appraisal purpose. The evaluation which takes the owner as the appraisal main body and the regulatory as the appraisal purpose must be different from other evaluations. Therefore, by analysing the particularity of state-owned enterprise and the proprietor of state-owned enterprise, this paper obtains the evaluation's demanding features when the proprietor of the state-owned enterprise implements her regulatory functions, and take this as basis, study deeply the economic operating evaluation based on regulatory function of proprietor, which combines together of economic performance evaluation, advance warning evaluation and diagnosis evaluation. Improvement of economic performance evaluation of state-owned enterprise can strengthen the supervision of the proprietor of state-owned enterprise.There are five parts in this paper. The first part introduces the selected topic background of this paper, and obtains the research significance, the research technique and the research mentality, by analysing the domestic and international related problem of research present condition. The second part describes the elementary theories of owner regulatory as well as the enterprise economic performance evaluation, lay the theoretical foundation of this paper, and analyses detailedly the characteristic of the regulatory patten of the state-owned enterprise's proprietor .Combined the the particularity of the proprietor of state-owned enterprise and the elementary theories, the third part obtains the demands of the state-owned enterprise economic performance evaluation based on the regulatory function of proprietor. The forth part designs the three levels state-owned enterprise economic performance evaluation system which combines together of economic performance evaluation, advance warning evaluation and diagnosis evaluation. Simultaneously, in order to explain the validity of this system, it practices this set of evaluation system on a state-owned holding company. Looked from the analytical result of the case, it concludes that this system can satisfy the demands that the state-owned enterprise proprietor take charge of, and the design is reasonable. Finally, the chapter five puts forward some guaranteeing measures for the designed evaluation system implementing, in order to enhance the function of the evaluation system using in the superintendency of state-owned enterprise.
Keywords/Search Tags:Owner, Regulatory Function, Enterprise Economic Performance Evaluation, Advance Warning Evaluation, Diagnostic Evaluation
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