基于委托代理理论对国有资产问题的浅析

委托代理理论是伴随19世纪以后的“经理革命”而产生的。现阶段，虽然我国国有企业都在进行革命性的改革并且已经取得了一定的成绩，但是，国有企业长期积累的问题如经济效益低下、企业的债务和社会负担沉重等问题仍然需要深入解决。中国国有企业委托代理关系复杂，对存在的问题需进行客观认识及分析。建议一是以产权理论为指导，从战略上调整国有企业布局，推进国有企业分类改革；二是以超产权论为指导，从理念上把握现代企业制度精髓，建立有效的委托代理关系。

Analysis on State-owned Assets Based on the Principal-agent Theory

Principal-agent theory is accompanied by the "manager revolution" after 19th century.At this stage,China's state-owned enterprises are carrying out revolutionary reforms and has made certain achievements,but the long-term accumulated problems in state-owned enterprises such as low economic efficiency,heavy burden of debt and society,still need to be solved.The relations of principal agency in China's state-owned enterprises are complex.An objective understanding and analysis need to conduct for the existing problems.The first proposal is to adjust the layout of state-owned enterprises and promote the reform of state-owned enterprises classification under the direction of property rights theory;the second is to grasp the essence of modern enterprise system and establish an effective agency relations under the guidance of super-property rights