国有资本收益收取比例上调对国企投资管理的影响-以广东物资集团公司为例word格式论文.docx

摘要近年来，国有资本收益收取比例不断上调，“十二五”期间，根据其中的 2014 年中央国有资本经营预算说明将在现有比例上再提高 5 个百分点左右。本文将以管理学和经 济学相关理论为基础，结合广东物资集团公司案例具体分析国有资本收益收取比例不断 上调对国企投资管理，发展定位以及战略的影响。结合 PEST 分析法，运用数据，进行纵向和横向对比，具体分析其财务状况和投资管 理中的投资资金构成，投资方向和投资风险，投资规模以及投资收益。在具体分析该项 政策伴随风险（如：“内部人控制”的现象）后，得出针对性的对策建议。建立合理产品 价格机制，使用稳定的政策，加强审计工作走人大审议路线，加强审查与信息披露，建 立完善的市场体系，创造各类所有制经济公平竞争的市场环境，对产品价格实行严格管 制加强对经营者和职工的收入监控。关键词：国有企业，国有资本收益收取，投资管理IAbstractIn recent years,state-owned enterprises need to pay more proportions of the state capital gains than before.The Twelfth Five Year Plan period, according to the 2014 central state-owned capital operating budget that will be in proportion to the increase of 5 percentage points or so. Based on the management science and economics theory, combined with the Guangdong Materials Group Corporation case specific analysis of state-ownedcapital gains charge ratio continued to increase the impact of state-ownedinvestment management, positioning and development strategy.With PEST analysis method, using the data, the vertical and horizontalcomparison, the specific analysis of the financial situation and investmentmanagement of investment funds, investment direction and investment risk,investment scale and investment income. In the specific analysis of the policy withrisk (such as: insider control phenomenon), the specific policy proposals,implementation of the monopoly of the industry product prices strict control, establish reasonable monopoly industry product price formation mechanism of state-owned capital gains charge policy should be relatively stable, cannot make the enterprise produce pessimistic expectations, causes the enterprise to take short-term action or irrational behavior of strengthening audit take consideration of the National Peoples Congress route, to strengthen the review and information disclosure. The establishment and perfection of the market system, and create all kinds ofownership economy the market environment of fair competition on the productprice controls strictly to st