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作为股份制企业典型形态的上市公司,其业绩根源于自身所特有的内在运作机制。一、上市公司的决策机制我国国营企业决策系统主要有两种形式,一种是党委领导下的厂长(经理)负责制,另一种是经理(厂长)负责制。第一种决策体系的主体不是企业所有者或所有者法人,因而企业发展规划、财务预决算计划、利润分配比例、任免总经理及确定企业全体员工报酬方式等方面都没有最终的审定权,有的甚至根本无权,主要权力都归各主管部门。这种情况下决
As a listed company with a typical form of joint-stock enterprise, its performance is rooted in its own unique internal operating mechanism. First, the decision-making mechanism of listed companies China’s state-owned enterprise decision-making system has two main forms, one is the director of the party committee under the (manager) responsibility system, and the other is the manager (factory) responsibility system. The main body of the first decision-making system is not the enterprise owner or the owner-incorporated legal person. Therefore, there are no final auditing rights for the enterprise development plan, financial budget and final plan, profit distribution ratio, appointment and dismissal of the general manager, and determination of the remuneration of all employees of the company. They do not even have the right at all, and their main power is to the competent authorities. In this case,