基于外资并购的产业安全审计研究
|
摘要
随着经济全球化的不断推进和国际政治格局的变化、和平与发展成为当今时代世界的主题,国家经济安全日益成为各个国家高度重视的问题,产业安全作为国家经济安全的一个重要组成部分也越来越被重视。中国加入WTO以来,外商来华投资的规模不断扩大,外资并购迅速攀升,并且外资在华并购动机已不再是扩大规模、降低成本、行业转移等较单一纯粹的传统目标,而是基于全球的资源配置与行业竞争,实施产业整合,构建全球生产体系。并购的主体以大型的跨国公司为主,并购对象直指各行业的龙头企业,其并购行为的系统化趋势主要表现为对某一行业的全面蚕食、并购产业链条的延长和对民族品牌的净化。如今,外资并购与我国产业安全这个话题已成为我国需要高度重视的一个课题。
政府审计的基本职能是维护国家资产、公共资源的安全有效,其本质是经济监督,根本目的是维护国家利益。在市场化和经济全球化过程中,伴随着资本和商品越来越频繁的跨国流动,威胁一国产业安全的不确定因素越来越多,政府审计机关作为政府的内部监督部门,应当充分发挥其免疫系统功能,通过审核、判断、辨别和分析影响产业安全的不利因素,提出适当的处理建议,保障产业的安全稳定运行,促进经济平稳较快发展。现阶段,由于政府审计维护产业安全的理论研究尚不成熟,审计机关在监管过程中没有相对统一的标准,其认定结果具有一定的主观、随意性,缺乏说服力。因此,我们有必要建立一套系统全面的产业安全审计综合评价指标体系对我国的产业安全状态进行客观合理的评价,为政府审计维护我国产业安全提供有效的方法。
本文旨在研究和探讨如何构建产业安全审计指标体系,从而对政府审计如何维护产业安全提供理论支持。首先,本文在分析了国内外研究现状的基础上,辨析并界定了产业安全、政府审计的相关概念,并阐述了相关理论,为本文的后续研究奠定了理论基础。接着本文在综合、归纳前人研究成果的基础上,构建了一套产业安全审计指标评价体系,并通过层次分析法为各个指标赋以相应的权重,为政府审计维护产业安全提供了理论依据。本文以我国医药产业为例,运用产业安全指标评价体系评估我国医药产业的安全度,得出医药产业处于不安全状态的结论,与实际情况比较相符。最后,根据研究结果,提出了有助于政府审计维护产业安全的相关建议,希望本文的研究结论能对目前我国产业安全审计工作有所帮助。
With the continuous advance of economic globalization and changes in the pattern of international politics as well as peace and development have become the subject of the world today, national economic security is increasingly becoming an important concern in all countries, and as an important part of a national economic security, industry security has attracted more attention.Since China's accession to WTO, foreign investment in China have been expanding rapidly as well as the fast-rising foreign mergers and acquisitions. Moreover, the motivation of foreign mergers and acquisitions in China is no longer the traditional single-target,such as expanding scale, reducing costs, transfering industry, but the implementation of industry consolidation and building a global production system on the global resource allocation and competition in the industry.Man of mergers and acquisitions are mainly large multinational companies, and the targets are directed at the leading companies of various industries. The systematic trend of mergers and acquisitions are mainly an overall encroachment of an industry, the extension of industrial chain of mergers and acquisitions and the purification of the national brand. Nowadays, the topic between foreign mergers and acquisitions and China's industry security has become a issue that need us paying high attention to.
The basic function of government audit is to safeguard the state assets and public resources to be safety and effectiveness, and its nature is economic supervision, as well as its fundamental purpose is to safeguard national interests. Along with the frequent cross-border flows of capital and goods in the process of marketization and economic globalization, there are more uncertainties threatening a country's industry security. As internal supervision departments of the government,government audit body should give full play to its immune system. The government audit could determine, identify and analyze the negative factors affecting industry security, and make appropriate treatment recommendations in order to safeguard the industry to be security and developed steadily,and promote fast yet steady economic growth. At present, as the theoretical research that government audit could safeguard industry security is not yet mature, there is no relatively uniform standards in the regulatory process that the results identified by audit institutions could have some defect. Therefore, we need to establish a comprehensive evaluation index system for industry security audit so as to give a objective and reasonable evaluation to China's industrial safety as well as provide an effective method for the government audit to safeguard our industry security.
This article aims to study and explore how to build a index system of industry security audit, which provide a method for the government audit to safeguard industry security. At first, this paper analyzes the research situation both at home and abroad, analyzes and defines the related concepts of industry security and government audit, and expounds related theories, which make up of the papers'theoretical basis. Then by generalizing the previous study results, this paper builds a set of evaluation index system for industry security audit, and assigns appropriate weight for each indicator by analytic hierarchy process, thus providing a theoretical basis for the government audit to safeguard industry security.This paper based on China's pharmaceutical industry, uses the evaluation index system for industry security to assess the indicator of the security of China's pharmaceutical industry, then comes to the conclusion that pharmaceutical industry is in a insecurity state, which coinciding with the fact. At last, according to the study results, the paper brings up some suggestions to help government audit to safeguard industry security.
政府审计的基本职能是维护国家资产、公共资源的安全有效,其本质是经济监督,根本目的是维护国家利益。在市场化和经济全球化过程中,伴随着资本和商品越来越频繁的跨国流动,威胁一国产业安全的不确定因素越来越多,政府审计机关作为政府的内部监督部门,应当充分发挥其免疫系统功能,通过审核、判断、辨别和分析影响产业安全的不利因素,提出适当的处理建议,保障产业的安全稳定运行,促进经济平稳较快发展。现阶段,由于政府审计维护产业安全的理论研究尚不成熟,审计机关在监管过程中没有相对统一的标准,其认定结果具有一定的主观、随意性,缺乏说服力。因此,我们有必要建立一套系统全面的产业安全审计综合评价指标体系对我国的产业安全状态进行客观合理的评价,为政府审计维护我国产业安全提供有效的方法。
本文旨在研究和探讨如何构建产业安全审计指标体系,从而对政府审计如何维护产业安全提供理论支持。首先,本文在分析了国内外研究现状的基础上,辨析并界定了产业安全、政府审计的相关概念,并阐述了相关理论,为本文的后续研究奠定了理论基础。接着本文在综合、归纳前人研究成果的基础上,构建了一套产业安全审计指标评价体系,并通过层次分析法为各个指标赋以相应的权重,为政府审计维护产业安全提供了理论依据。本文以我国医药产业为例,运用产业安全指标评价体系评估我国医药产业的安全度,得出医药产业处于不安全状态的结论,与实际情况比较相符。最后,根据研究结果,提出了有助于政府审计维护产业安全的相关建议,希望本文的研究结论能对目前我国产业安全审计工作有所帮助。
With the continuous advance of economic globalization and changes in the pattern of international politics as well as peace and development have become the subject of the world today, national economic security is increasingly becoming an important concern in all countries, and as an important part of a national economic security, industry security has attracted more attention.Since China's accession to WTO, foreign investment in China have been expanding rapidly as well as the fast-rising foreign mergers and acquisitions. Moreover, the motivation of foreign mergers and acquisitions in China is no longer the traditional single-target,such as expanding scale, reducing costs, transfering industry, but the implementation of industry consolidation and building a global production system on the global resource allocation and competition in the industry.Man of mergers and acquisitions are mainly large multinational companies, and the targets are directed at the leading companies of various industries. The systematic trend of mergers and acquisitions are mainly an overall encroachment of an industry, the extension of industrial chain of mergers and acquisitions and the purification of the national brand. Nowadays, the topic between foreign mergers and acquisitions and China's industry security has become a issue that need us paying high attention to.
The basic function of government audit is to safeguard the state assets and public resources to be safety and effectiveness, and its nature is economic supervision, as well as its fundamental purpose is to safeguard national interests. Along with the frequent cross-border flows of capital and goods in the process of marketization and economic globalization, there are more uncertainties threatening a country's industry security. As internal supervision departments of the government,government audit body should give full play to its immune system. The government audit could determine, identify and analyze the negative factors affecting industry security, and make appropriate treatment recommendations in order to safeguard the industry to be security and developed steadily,and promote fast yet steady economic growth. At present, as the theoretical research that government audit could safeguard industry security is not yet mature, there is no relatively uniform standards in the regulatory process that the results identified by audit institutions could have some defect. Therefore, we need to establish a comprehensive evaluation index system for industry security audit so as to give a objective and reasonable evaluation to China's industrial safety as well as provide an effective method for the government audit to safeguard our industry security.
This article aims to study and explore how to build a index system of industry security audit, which provide a method for the government audit to safeguard industry security. At first, this paper analyzes the research situation both at home and abroad, analyzes and defines the related concepts of industry security and government audit, and expounds related theories, which make up of the papers'theoretical basis. Then by generalizing the previous study results, this paper builds a set of evaluation index system for industry security audit, and assigns appropriate weight for each indicator by analytic hierarchy process, thus providing a theoretical basis for the government audit to safeguard industry security.This paper based on China's pharmaceutical industry, uses the evaluation index system for industry security to assess the indicator of the security of China's pharmaceutical industry, then comes to the conclusion that pharmaceutical industry is in a insecurity state, which coinciding with the fact. At last, according to the study results, the paper brings up some suggestions to help government audit to safeguard industry security.
引文
[1]罗伯特.B.莱福特维奇.外国在美国的直接投资[J].商业现况.1973(2)
[2]Martin and Susan Tolchin.Buying Into America-How Foreign Money Is Changing The Face of our Nation, Times Books.1988
[3]John N.Ellison, Jeffrey W. Frumkin, Timothy W. Stanley. Mobilizing U.S Industry-A Vanishing Option for National Security Westview Press,1988
[4]B.K.先恰戈夫主编.国务院发展研究中心国际技术经济研究所译：经济安全—生产、财政、行业[M].北京：中国税务出版社.2003：6
[5]吉川弘之.日本制造—日本制造业变革的方针[M].上海：上海远东出版社,1998,2-3.
[6]雷家啸主编.国家经济安全理论与方法[M].北京：经济科学出版社,2000,41
[7]王允贵.产业安全问题与政策建议[J].开放导报,1997(1)：27-32.
[8]王允贵.外资对我国产业安全的影响与对策[J].瞭望新闻周刊,1997(3)：7-9
[9]何维达,李冬梅.我国产业安全理论研究综述[J].经济纵横,2006,(8)：74-76
[10]杨公朴等.中国汽车产业安全性研究[J].财经研究,2000(1)：22-27
[11]张玉波,李连成.FDI对我国产业安全的影响和对策探讨.新东方经济新探[J],2001(6)：21-26
[12]赵世洪.国民产业安全概念初探[J].经济改革与发展,1998(3)：15-18.
[13]赵世洪.国民产业安全若干理论问题研究[J].中央财经大学学报,1998(5)：1-5
[14]乔颖,彭纪生.国内产业安全问题的研究述评[J].济南大学学报,2007,17(3)：86-89
[15]童志军.利用外资和国家产业安全——美、日、韩、墨四国的政策及借鉴[J].中国软科学,1997(2)：45-50
[16]冯江红.引进外资与维护本国产业安全[J].西藏民族学院学报(社会科学版),1999(1)：79-80
[17]夏兴园,王瑛.国际分工深化与国家经济安全[J].华中师范大学学报(人文社会科学版),2001(11)：23-26.
[18]夏兴园,王瑛.国际投资自由化对我国产业安全的影响[J].中南财经大学学报,2001(2)：37-41
[19]张奋勤.跨国公司对我国产业安全的影响与对策分析[J].问题探讨,1999(11)：32-34
[20]景玉琴.产业安全概念探析[J].当代经济研究,2004(3)：29-31
[21]曹秋菊.开放经济下的中国产业安全[M].北京：经济科学出版社,2007
[22]王晓云,许芳.产业安全问题研究——基于生态学视角[J].郑州航空工业管理学院学报,2008(6)：5-10
[23]张立.经济全球化条件下的中国产业安全问题[D].成都：四川大学经济学院,2002.
[24]张立.维护我国产业安全的制度变迁模式初探[J].天府新论,2002(4)：3-12
[25]经济安全论坛组.中国国家经济安全态势观察与研究报告.北京：经济科学出版社,2002
[26]何维达,何昌.当前中国三大产业安全的初步估算[J].中国工业经济,2002(2)：25-31
[27]李冬梅.产业安全的多层次综合评价研究[J].科技管理研究,2007(6)：93-95
[28]许芳,刘殿国,邓志勇,黄景贵.产业安全的生态学评价指标体系研究[J].生态经济,2008(4)：55-58
[29]景玉琴.产业安全评价指标体系研究[J].经济学家,2006(2)：70-76
[30]雷鸣.FDI对我国产业安全影响的预警分析[D].哈尔滨：哈尔滨工业大学管理学院,2007
[31]谢中祥,黄保亮.产业安全视角下的外资并购[J].统计与决策,2009(1)：131-132
[32]王素梅,李兆东,陈艳娇.论政府审计与国家经济安全[J].中南财经政法大学学报,2009(1)
[33]李健,冯均科,侯兴国,曹广明.政府审计监督与国家经济安全[J].现代审计与经济,2009(5)
[34]蔡春,李江涛,刘更新.政府审计维护国家经济安全的基本依据、作用机理及路径选择[J].审计研究,2009(4)
[35]张庆龙,谢志华.论政府审计与国家经济安全[J].审计研究,2009(4)
[36]唐建新,古继洪,付爱春.政府审计与国家经济安全：理论基础和作用路径[J].审计研究,2008(5)
[37]Dunning, J. H., Trade, Location of Economic Activity and MNE:a Research of an Eclectic Approach,in B. Ohlini, ed.,The International Allocation of Economic Activity, Holmes and Meier,1977, P395-418.
[38]张小蒂,王焕祥.论跨国公司中基于垄断优势的并购及其效应—兼评邓宁的OLI范式[J].国际贸易问题,2004
[39]吴先明.跨国公司理论范式之变：从垄断优势到寻求创造性资产[J],世界经济研究,2007(05)
[40]苏艳外.资并购的利弊分析.光明日报,2007-8-23
[41]李孟刚.产业安全理论研究[M].北京：经济科学出版社,2010
[42]纪宝成,刘元春.对我国产业安全若干问题的看法[J].经济理论与经济管理,2006(09)
[43]吕政,自主创新与产业安全[J].中国国情国力,2006(8)
[44]孙瑞华,刘广生.产业安全评价指标体系构建研究[J],科技进步与对策,2006(05)
[45]乔颖,彭纪生,孙文祥.FDI对我国产业风险的实证分析,世界经济研究,2005(09)
[46]史忠良.经济全球化与中国产业安全[M].经济管理出版社,2003,201-202
[47]崔健.外商直接投资与发展中国家经济安全[M].中国社会科学出版社,2004,228-229
[48]金碚.中国工业国际竞争力——理论、方法与实证研究[M].经济管理出版社,1997
[49]朱建国等.产业国际竞争力内涵初探[M].世界经济文汇,2001(01)
[50]庚白丁.大力推进我国产业预警机制建设[J].经济纵横,2003(03)
[51]刘成立.政府审计杀毒功能与国家经济安全[J].财会月刊,2010(27),66-68
[52]陈诚,胡海燕,唐建新.论政府审计在维护国家经济安全中的作用及途径[J].财会通讯,2010(21),76-78
[53]景玉琴.中国产业安全问题研究——基于全球化背景的政治经济学分析,吉林大学博士论文,2005
[54]张灵莹.定性指标评价的定量化研究[M].系统工程理论与实践,2001(09)：43-45
[55]T.L.Saaty著,许树柏等译.层次分析法[M].北京：煤炭工业出版社,1988
[56]岳纯,赵洪进.FDI和产业规模与我国医药产业市场集中度关系的研究[J].商业经济,2009(12)
[57]Ajay Subramanian, Option Pricing on Stocks in Mergers and Aequisitions, The Jounral of Finnace, VOL, LIX, NO.2, April 2004.
[58]Ronald D.lee, The Dog Doesn't Bark:CFIUS, the National Security Guard Dog With Teeth, The M&A Layer 2005, Vol8, NO.8
[59]Steven Globerman, Corss-border Mergers and Acquisitions on the north America oil and gas sector, For Presentation at 77th Annual Conference of the Western Economic Association International, Seattle, July 2,2002
[60]Dunning, J. H., Trade, Location of Economic Activity and MNE:a Search of an Eclectic Approach, in B. Ohlini, ed.The International Allocation of Economic Activity, Holmes and Meier,1977.
[61]Jose-Miguel Gaspar, Massimo Massa, Pedro Matos. Shareholder investment horizons and the market for corporate control. Journal of Financial Economics,2005(76):135-165
[62]Kokko,Zijan. Local Technological Ability and Productivity Spillovers from FDI in the Uruguayan Manfarcuring Sector. Journal of Development Studies,1996,32(4):602-611
[63]Foreign Investment and National Security Act of 2007, Pub. L.110-49,121 Stat.246, sec.6, sec.3, sec.3
[2]Martin and Susan Tolchin.Buying Into America-How Foreign Money Is Changing The Face of our Nation, Times Books.1988
[3]John N.Ellison, Jeffrey W. Frumkin, Timothy W. Stanley. Mobilizing U.S Industry-A Vanishing Option for National Security Westview Press,1988
[4]B.K.先恰戈夫主编.国务院发展研究中心国际技术经济研究所译：经济安全—生产、财政、行业[M].北京：中国税务出版社.2003：6
[5]吉川弘之.日本制造—日本制造业变革的方针[M].上海：上海远东出版社,1998,2-3.
[6]雷家啸主编.国家经济安全理论与方法[M].北京：经济科学出版社,2000,41
[7]王允贵.产业安全问题与政策建议[J].开放导报,1997(1)：27-32.
[8]王允贵.外资对我国产业安全的影响与对策[J].瞭望新闻周刊,1997(3)：7-9
[9]何维达,李冬梅.我国产业安全理论研究综述[J].经济纵横,2006,(8)：74-76
[10]杨公朴等.中国汽车产业安全性研究[J].财经研究,2000(1)：22-27
[11]张玉波,李连成.FDI对我国产业安全的影响和对策探讨.新东方经济新探[J],2001(6)：21-26
[12]赵世洪.国民产业安全概念初探[J].经济改革与发展,1998(3)：15-18.
[13]赵世洪.国民产业安全若干理论问题研究[J].中央财经大学学报,1998(5)：1-5
[14]乔颖,彭纪生.国内产业安全问题的研究述评[J].济南大学学报,2007,17(3)：86-89
[15]童志军.利用外资和国家产业安全——美、日、韩、墨四国的政策及借鉴[J].中国软科学,1997(2)：45-50
[16]冯江红.引进外资与维护本国产业安全[J].西藏民族学院学报(社会科学版),1999(1)：79-80
[17]夏兴园,王瑛.国际分工深化与国家经济安全[J].华中师范大学学报(人文社会科学版),2001(11)：23-26.
[18]夏兴园,王瑛.国际投资自由化对我国产业安全的影响[J].中南财经大学学报,2001(2)：37-41
[19]张奋勤.跨国公司对我国产业安全的影响与对策分析[J].问题探讨,1999(11)：32-34
[20]景玉琴.产业安全概念探析[J].当代经济研究,2004(3)：29-31
[21]曹秋菊.开放经济下的中国产业安全[M].北京：经济科学出版社,2007
[22]王晓云,许芳.产业安全问题研究——基于生态学视角[J].郑州航空工业管理学院学报,2008(6)：5-10
[23]张立.经济全球化条件下的中国产业安全问题[D].成都：四川大学经济学院,2002.
[24]张立.维护我国产业安全的制度变迁模式初探[J].天府新论,2002(4)：3-12
[25]经济安全论坛组.中国国家经济安全态势观察与研究报告.北京：经济科学出版社,2002
[26]何维达,何昌.当前中国三大产业安全的初步估算[J].中国工业经济,2002(2)：25-31
[27]李冬梅.产业安全的多层次综合评价研究[J].科技管理研究,2007(6)：93-95
[28]许芳,刘殿国,邓志勇,黄景贵.产业安全的生态学评价指标体系研究[J].生态经济,2008(4)：55-58
[29]景玉琴.产业安全评价指标体系研究[J].经济学家,2006(2)：70-76
[30]雷鸣.FDI对我国产业安全影响的预警分析[D].哈尔滨：哈尔滨工业大学管理学院,2007
[31]谢中祥,黄保亮.产业安全视角下的外资并购[J].统计与决策,2009(1)：131-132
[32]王素梅,李兆东,陈艳娇.论政府审计与国家经济安全[J].中南财经政法大学学报,2009(1)
[33]李健,冯均科,侯兴国,曹广明.政府审计监督与国家经济安全[J].现代审计与经济,2009(5)
[34]蔡春,李江涛,刘更新.政府审计维护国家经济安全的基本依据、作用机理及路径选择[J].审计研究,2009(4)
[35]张庆龙,谢志华.论政府审计与国家经济安全[J].审计研究,2009(4)
[36]唐建新,古继洪,付爱春.政府审计与国家经济安全：理论基础和作用路径[J].审计研究,2008(5)
[37]Dunning, J. H., Trade, Location of Economic Activity and MNE:a Research of an Eclectic Approach,in B. Ohlini, ed.,The International Allocation of Economic Activity, Holmes and Meier,1977, P395-418.
[38]张小蒂,王焕祥.论跨国公司中基于垄断优势的并购及其效应—兼评邓宁的OLI范式[J].国际贸易问题,2004
[39]吴先明.跨国公司理论范式之变：从垄断优势到寻求创造性资产[J],世界经济研究,2007(05)
[40]苏艳外.资并购的利弊分析.光明日报,2007-8-23
[41]李孟刚.产业安全理论研究[M].北京：经济科学出版社,2010
[42]纪宝成,刘元春.对我国产业安全若干问题的看法[J].经济理论与经济管理,2006(09)
[43]吕政,自主创新与产业安全[J].中国国情国力,2006(8)
[44]孙瑞华,刘广生.产业安全评价指标体系构建研究[J],科技进步与对策,2006(05)
[45]乔颖,彭纪生,孙文祥.FDI对我国产业风险的实证分析,世界经济研究,2005(09)
[46]史忠良.经济全球化与中国产业安全[M].经济管理出版社,2003,201-202
[47]崔健.外商直接投资与发展中国家经济安全[M].中国社会科学出版社,2004,228-229
[48]金碚.中国工业国际竞争力——理论、方法与实证研究[M].经济管理出版社,1997
[49]朱建国等.产业国际竞争力内涵初探[M].世界经济文汇,2001(01)
[50]庚白丁.大力推进我国产业预警机制建设[J].经济纵横,2003(03)
[51]刘成立.政府审计杀毒功能与国家经济安全[J].财会月刊,2010(27),66-68
[52]陈诚,胡海燕,唐建新.论政府审计在维护国家经济安全中的作用及途径[J].财会通讯,2010(21),76-78
[53]景玉琴.中国产业安全问题研究——基于全球化背景的政治经济学分析,吉林大学博士论文,2005
[54]张灵莹.定性指标评价的定量化研究[M].系统工程理论与实践,2001(09)：43-45
[55]T.L.Saaty著,许树柏等译.层次分析法[M].北京：煤炭工业出版社,1988
[56]岳纯,赵洪进.FDI和产业规模与我国医药产业市场集中度关系的研究[J].商业经济,2009(12)
[57]Ajay Subramanian, Option Pricing on Stocks in Mergers and Aequisitions, The Jounral of Finnace, VOL, LIX, NO.2, April 2004.
[58]Ronald D.lee, The Dog Doesn't Bark:CFIUS, the National Security Guard Dog With Teeth, The M&A Layer 2005, Vol8, NO.8
[59]Steven Globerman, Corss-border Mergers and Acquisitions on the north America oil and gas sector, For Presentation at 77th Annual Conference of the Western Economic Association International, Seattle, July 2,2002
[60]Dunning, J. H., Trade, Location of Economic Activity and MNE:a Search of an Eclectic Approach, in B. Ohlini, ed.The International Allocation of Economic Activity, Holmes and Meier,1977.
[61]Jose-Miguel Gaspar, Massimo Massa, Pedro Matos. Shareholder investment horizons and the market for corporate control. Journal of Financial Economics,2005(76):135-165
[62]Kokko,Zijan. Local Technological Ability and Productivity Spillovers from FDI in the Uruguayan Manfarcuring Sector. Journal of Development Studies,1996,32(4):602-611
[63]Foreign Investment and National Security Act of 2007, Pub. L.110-49,121 Stat.246, sec.6, sec.3, sec.3