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近几年有相当一部分合资铁路公司实施了一种新的管理体制——委托运营管理,相应地采用预算管理进行控制。笔者认为这些预算管理由于其管理理念上的偏差,使合资公司并不能有效控制委托资源,削弱了合资公司独立法人地位。本文试探索另一种预算管理模式,旨在强化合资公司主体地位,保障股东权益,完善合资公司法人治理结构。
In recent years a considerable part of the joint-venture railway company implemented a new management system - commissioned by the operation and management, the corresponding use of budget management to control. I believe that these budget management due to the deviation of their management philosophy so that the joint venture does not effectively control the entrusted resources, weakening the JV’s independent legal status. This article attempts to explore another budget management model, aimed at strengthening the dominant position of the joint venture company, safeguarding shareholders’ rights and interests, and improving the legal person governance structure of the joint venture company.