摘 要

近年来，我国国有企业高管腐败问题愈演愈烈，逐渐成为我国经济与社会发展的一大要害。整体来讲，我国社会主义市场经济体系还不完善，相关法律法规和规章制度还有许多漏洞，难免被不法分子钻空子，侵吞国有资产，肥自家腰包。

本文首先描述了选题背景，然后通过对国内外研究现状的文献综述，发现目前国内关于国有企业高管腐败的研究主要侧重于描述性分析，欠缺实证数据分析。关于国企高管腐败的内涵，我们沿用徐细雄的显性腐败和隐形腐败的划分方式。

第二章，本文通过一些搜集到的数据资料，从地域分布、案发环节、犯罪高管的个人特征（如性别、年龄、学历）、涉案人数和罪名结构这几个方面来描述国企高管腐败的现状。继而在同党政部门官员、非国有企业和其自身发展历程的比较中，发现了国有企业高管腐败的几个主要特征。与党政部门官员相比，国企高管腐败具有手段隐蔽，潜伏期较长和共同犯罪率高的特征；与非国有企业高管相比，贪污贿赂罪在国企高管犯罪中占比例最高；从其自身发展阶段来看，国企高管职务犯罪近年急剧增加，犯罪主体呈现出个体化向集团化蔓延的趋势，国企高管犯罪的结构和类型深受新型商业模式和经济形态的影响。

第三章，针对上面提出的国有企业高管犯罪的主要特征，本文探讨了国有企业高管腐败的产生机理，认为主要是国有企业高管身份定位模糊、国有企业产权虚化、权力多层级委托代理、权力缺乏监督这些原因造成的。总结起来，就是高管掌握的权力过大，而且对这种权利缺乏有效监督。

最后，本文针对上述原因，提出了两条制约高管权力和有效监督权力的方法，即明确国有企业高管的身份定位、构建有效的权力制衡和监督机制。

关键词：国有企业；高管腐败；权力监督

Abstract

Resent years ,the corruption of senior executives in stated-owned business is getting more serious in China, which is becoming a harm to the security of social economic. Overall speaking, China's socialist market economy system is not perfect, there are many loopholes during the relevant laws and regulations. So, it will be abused by criminals inevitably. For example, Encroaching public assets to make their own benefit.
This paper first describes the background of topics, then we do a literature review to describe the resent research of domestic and foreign. We found that the current domestic research on corruption in state-owned enterprise executives focused primarily on descriptive analysis, lack of empirical data analysis. About the connotations of corruption of senior executives in stated-owned business, we follow the dividing way of explicit corruption and invisible corruption by xixun Xu.
Chapter two, according to some of the collected data, we describe the present situation of the corruption of senior executives in stated-owned business by geographical distribution, crime link,
personal characteristics of crime executives ( such as gender , age, education ),the number involved and charge structure. By comparing with party and government officials, private enterprise and its own development process, we found several key features of the state-owned enterprise executives corruption. Comparing to party and government officials, stated-owned enterprise executives corruption has three characters., means hidden, long incubation period and high common crime. Comparing to private enterprise, proportion of embezzlement and bribery are the most. Comparing to its own development process, the number of duty crime dramatically increase, the main crime exhibit individual to the group tends to spread, structure and type of executives crime influenced by new business models and economic formation.

Chapter three, for the main features of the state-owned enterprise executives crime set forth above, we explored the reason of state-owned enterprise executives corruption. We think it’s main reasons are state-owned enterprise executives’ambiguous identity, property blur,
power multi-level agency and lack of power supervision. To sum up, the power of executives is too big and the power lack supervise.

At last, target to reasons above, we give two advices to control and supervise executives’power. Just clear the identity of executives of stated-owned enterprise and build up an effective checks and balances and oversight mechanisms.

Key words: stated-owned enterprise; corruption of executive; power supervision

目录

第1章 绪论 6

1.1选题背景 6

1.2国内外研究现状 6

1.2.1国外高管腐败问题相关研究 6

1.2.2国内高管腐败问题相关研究 7

1.2.3高管腐败文献评述 8

1.2.4国企高管腐败的内涵 8

第2章 国有企业高管腐败的现状和特征 10

2.1 国有企业高管腐败现状 10

2.2国有企业高管腐败的主要特征 17

2.2.1与党政部门官员相比，国企高管腐败的特征 17

2.2.2与非国有企业高管犯罪相比，国企高管犯罪的特征 18

第3章 国有企业高管腐败的原因 21

3.1 国有企业高管身份定位模糊 21

3.2 国有企业产权虚化 22

3.3 权力多层级委托代理 22

3.4 权力缺乏监督 22

第4章 国有企业高管腐败治理的对策建议 24

4.1 明确国有企业高管的身份定位 24

4.2 构建有效的权力制衡和监督机制 24

参考文献 25

致谢 27

第1章 绪论

1.1选题背景

国有经济是中国社会主义基本经济制度的体现，是我国市场经济的重要组成部分，保障着我国经济安全，是政府供给公共产品和公共服务的重要经济基础。国有企业不仅是市场主体，更承载着国有经济具体功能。近年来，国有企业中的腐败案件频发，国有企业高管被查出腐败问题的人数飙升。由于国有企业和国有经济在我国经济和社会发展中发挥巨大作用，企业高管腐败频发不仅导致企业价值减少，而且对社会和经济有很大伤害，阻碍市场经济的繁荣发展。

因此，研究如何防范国企高管腐败问题，保护国有企业公司价值和股东利益不受侵害是企业乃至整个社会共同关注的问题，也是优化公司治理、产权结构以及推进市场化建设等领域需要迫切解决的问题之一。预防和治理国企高管腐败，是一个非常有研究价值的理论与实践课题。

1.2国内外研究现状

1.2.1国外高管腐败问题相关研究

国外学者分别从高管个人因素、公司结构和文化、公司所处的环境即从微观、中观以及宏观三个层面来探讨导致高管腐败的原因。