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《国有企业资产法》明确,履行出资人职责的机构对国有资产的保值增值负责,作为国有独资的大型企业集团,往往具有几十家上百家的子公司或投资公司,如何构建起完整科学的公司治理结构运做体系,对国有资产的保值增值负责,同时确保下属企业产生持续良好的经济效益,提高企业核心竞争能力,是摆在大型国有企业集团面前的一个重要课题。本文试从笔者工作的某大型集团工作实际,探讨对下属企业实行董事会管理模式,同时按照内控制度要求实行董事会内审制度,为下属企业科学决策、经营管理创造良好的环境和制度保证,对国有资产的保值增值负责,并能使下属企业产生良好经济效益。
The “State-owned Assets Management Act” clearly states that the institutions that perform the functions of investors are responsible for the preservation and appreciation of state-owned assets. As a wholly state-owned large-scale enterprise group, there are often dozens of hundreds of subsidiaries or investment companies, and how to construct a complete science Which is responsible for maintaining and increasing the value of state-owned assets. At the same time, ensuring that subordinate enterprises generate sustained good economic returns and improving the core competitiveness of enterprises is an important issue facing the large state-owned enterprise groups. Based on the actual work of a large group working by the author, this paper explores the implementation of board management mode for subordinate enterprises. At the same time, it implements the internal audit system of board of directors in accordance with the requirements of internal control system so as to create a good environment and system guarantee for subordinate enterprises’ scientific decision-making and management. The preservation and appreciation of assets is responsible for, and can make subordinate enterprises have good economic benefits.