| Since the 18 th National Congress of the Communist Party of China,the central government has attached great importance to the reform and development of state-owned enterprises and has successively put forward a series of new ideas,new spirits and new requirements.As the first person responsible for leading the development of state-owned enterprises,the senior executives of state-owned enterprises are the party’s ruling backbone in the economic field,and they are also an important source of compound talents in state governance and governance.Therefore,the party organization insists on the selection and employment of state-owned enterprises.The gatekeeper’s role cannot be changed.This has pointed out the way forward and provided follow for strengthening the construction of the senior management team of state-owned enterprises.However,in the development of state-owned enterprises at this stage,due to the lack of a legal system for relevant supervision and accountability of the executives of enterprises with greater powers,some of the executives of state-owned enterprises can hardly resist the double temptation of money and fame and fortune,and eventually fall into corruption or even illegality.The abyss of crime has caused irreparable damage to enterprises and the country.Therefore,it is imperative to carry out supervision and accountability of the behaviors of the heads of enterprises,especially the senior executives of state-owned enterprises.At present,the current research objects on the accountability system in our country are mainly government and state agency staff,and the administrative accountability system is relatively sound.In comparison,the senior executives who have the control of state-owned assets in state-owned enterprises are questioned.Responsibility research is relatively scarce,and the current literature on the research direction of the group of state-owned enterprise executives is mainly focused on the construction of its performance and compensation system.Starting from the perspective of political science,this article attempts to define the relevant concepts of the accountability system of state-owned enterprise executives based on relevant theories such as responsible politics and principal-agent.At the same time,it reviews the progress of the supervisory accountability system for state-owned enterprise executives.On this basis,it analyzes the current implementation of the accountability system for executives in state-owned enterprises,in order to find out the problems existing in the implementation of the accountability system and try to analyze the causes.In the last part,it proposes to construct and improve the accountability system for the executives of state-owned enterprises in our country.Several improvement measures have made people realize the importance of establishing and improving the accountability system for senior executives in state-owned enterprises,so as to achieve the goal of standardizing the performance of responsibilities by corporate executives in accordance with the law. |
