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近年来,随着反腐和各领域“深改”的推进,我国国企系统高管的频繁“落马”暴露出国企高管权力约束方面存在的突出问题。企业内部控制机制在高管权力约束环节上的失灵亟需通过更加科学、有针对性的制度安排来强化内部权力制衡,减少企业内部漏洞,从而增强企业经营管理的稳健性。在“深改”背景下,本文将以我国国企高管权力的特征为切入点,对高管腐败、高管权力、企业内部控制之间的关系进行梳理,探讨国企高管权力各维度对企业内部控制有效性的影响机理和程度,并就此提出一定的建议和展望。
In recent years, with the promotion of anti-corruption and “deepening reforms” in various fields, the frequent “stalemate” of state-owned enterprise system executives has exposed outstanding problems in the power constraint of state-owned enterprise executives. The failure of internal control mechanism in the constraint of senior management power urgently needs strengthening the balance of internal power through more scientific and targeted institutional arrangements so as to reduce internal internal loopholes and enhance the robustness of business operation and management. Under the background of “deepening reform”, this article will take the characteristics of the top management power of state-owned enterprises as the breakthrough point, combing the relationship among executives’ corruption, executive power and enterprise internal control, The mechanism and degree of influence on the effectiveness of internal control of the enterprise, and put forward some suggestions and prospects for this.