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国有资本管理体系的完善及财务问题探讨
引用本文:蒋茵.国有资本管理体系的完善及财务问题探讨[J].中南财经政法大学学报,2004(1):112-116.
作者姓名:蒋茵
作者单位:中南财经政法大学,会计学院,湖北,武汉,430060
摘    要:本文根据产权理论,构想国有资本管理体系,建议设置中央和地方人大国有资产监督管理委员会,分别对中央、地方的国有资本管理实施监督.建议设立国有资本的非执行董事制度,并对国有资本的财务运行机制进行了深人地探讨.

关 键 词:国有资本管理  非执行董事  国有资本收益
文章编号:1003-5230(2004)01-0112-05
修稿时间:2003年11月9日

Improve the Management System of State-owned Capital and Issues of Its Finance
Jiang Yin.Improve the Management System of State-owned Capital and Issues of Its Finance[J].Journal of Zhongnan University of Finance and Economics,2004(1):112-116.
Authors:Jiang Yin
Abstract:According to the property theory, the paper designs a management system for state-owned capital, and suggests that a state-owned asset supervision and administration committee should be set up separately, We should give full play to the initiative of both The Central Government and the provincial and municipal (prefectural) governments on the precondition of upholding state ownership. The committee will oversee the state-owned capital management that carried by the government's state-owned asset supervision and administration commission, so as preserve and increase the value of state property. The paper also suggests that a system of non-executive director should be set up for the state-owned capital, and discusses the operating mechanism of the state-owned capital's finance.
Keywords:State-owned Capital Management  Non-executive Director  State-owned Capital's Gains
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