毕业论文-国有企业改制的财务问题研究—基于台州某百货公司的案例分析.doc

杭州电子科技大学信息工程学院本科毕业论文 PAGE  本科毕业论文 题 目国有企业改制的财务问题研究 —基于台州某百货公司的案例分析系财经专 业 会计学班 级049062学 号学生姓名 喻燕指导教师 甘道武完成日期2008-05-22  诚 信 承 诺 我谨在此承诺：本人所写的毕业论文《国有企业改制的财务问题研究—基于台州某百货公司的案例分析》均系本人独立完成，没有抄袭行为，凡涉及其他作者的观点和材料，均作了注释，若有不实，后果由本人承担。 承诺人（签名）： 年 月 日 摘 要 我国国有企业改制，早在上世纪80年代中期就已开始，但真正成为国有企业改革的主题，是90年代以后的事。近几年我国国有企业改制步伐加快，但实际操作中却存在着“自买自卖“、“暗箱操作”等诸多问题，导致了国有资产的大量流失。 本文阐述了国有企业改制中存在的主要财务问题，并分析了产生这些问题的原因主要是两大方面：一是产权制度方面的原因；二是公司治理结构方面的原因。通过对企业产权理论和企业治理结构理论，对产权的激励、约束、资源配置功能进行分析，对企业治理结构的意义进行了明确，并对二者的联系进行了论述，指出要解决这些问题，就必须进行以建立多元投资主体、相互制衡的产权结构为核心的产权制度改革，从而建立和完善现代企业制度，逐渐增强国有企业竞争力。 关键词： 国有企业 财务 产权改革 Abstract Chinas state-owned enterprise restructuring, as early as the mid-1980s had begun, but truly become the subject of state-owned enterprise reform is a matter beyond the 1990s. In recent years Chinas state-owned enterprises to speed up the pace of restructuring, but the actual operation but there is a self-buying since sold, black box operation and many other problems, led to a massive loss of state assets. This paper describes the state-owned enterprise restructuring in the major financial issues and analysis of these problems are the two main reasons: First, the reasons for the property rights system; Second, the corporate governance structure of the reasons. Through the enterprise property rights theory and corporate governance structure theory, the incentive of property rights, restrictions, the allocation of resources functions of the corporate governance structure of the significance of a clear, and the two discussed the links, pointed out the need to solve these problems, Must be carried out to establish multiple investors, mutual checks and balances of the structure of property rights as the core of the property rights reform of the system, thereby establishing and perfecting a modern enterprise system, gradually enhancing the competitiveness of state-owned enterprises. Ke