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分析了国家作为出资人与国家作为社会管理者和宏观经济调控者对国有企业管理的区别,认为国家作为出资人对国有企业的财务管理应分为国家作为终极出资人对中间出资者的管理和中间出资者对国有企业的管理两个层次,并通过建立健全相应的财务决策机制、激励机制和监督与约束机制来实现。对规范国家作为出资人对国有企业财务监督的形式和机制进行了分析,提出了向国有企业委派财务监事的政策建议。
Analyzes the difference between the state as a contributor and the state as a social manager and a macroeconomic regulator on the management of state-owned enterprises, and considers that the state’s financial management as a contributor to state-owned enterprises should be divided into the state’s management as the ultimate contributor and the intermediary sponsor The middle-class investors manage the state-owned enterprises at two levels and through the establishment and improvement of appropriate financial decision-making mechanisms, incentive mechanisms and supervision and restraint mechanisms. Analyzes the form and mechanism of financial supervision of state-owned enterprises by regulating the state as a contributor, and puts forward some policy suggestions on assigning financial supervisors to state-owned enterprises.