The Research Of On-duty Comsumption Of The Senior Managers Of State-owned Enterprises,Discipline Inspection,Supervision And Management Control Efficiency

At present,all sectors of the society are highly concerned about the on-duty consumption corruption of senior executives of listed company,and the government has introduced a series of regulations and policies to restrict the on-duty consumption behavior of senior executives of state-owned enterprises.Through disciplinary inspection and supervision,the government has intensified the punishment to senior executives for their on-duty consumption corruption.How to objectively examine the on-duty consumption behavior of senior executives,reduce the cost of disciplinary inspections,and improve the efficiency of management and control have become an important issue that needs urgent study.By systematically reviewing domestic and international literature on on-duty consumption,this paper,by referring to the typical model of lou and taking 2007-2016 Sinopec Corporation as a sample,analyzes the status of its on-duty consumption and observes changes before and after the Eight-point Frugality Code,and then investigates the effect of disciplinary inspection and supervision on controlling on-duty consumption,finally,it proposes the concept of a self-enhancing mechanism that fundamentally constrains the executive's on-duty consumption corruption behavior.The conclusions and contributions of this paper are as follows:(1)Disciplinary inspection and supervision is of short-term effect in restraining the on-duty consumption corruption of senior executives,but can not achieve long-term effective.empirical research shows that before the introduction of the Eight-point Frugality Code,abnormal consumption has been increasing year by year,however,in the first year after the introduction of Eight-point Frugality Code,that is 2013,the overall consumption has decreased,and the abnormal consumption was also of certain reduction,which shows the restraining effect of disciplinary inspection and supervision to senior executives for on-duty consumption;however,the on-duty consumption was of certain upward trend in the following years.(2)Discipline inspection and supervision helps improve the efficiency of short-term management and control.This paper evaluates the efficiency of management and control based on the DEA model.The research result shows that the management and control efficiency 3 years before the distribution of the Eight-point Frugality Code is lower than that 3 years later,but the year-by-year analysis shows that the management and control efficiency in the second year after distribution of Eight-point Frugality Code was the best,while that in the third year was reduced,which shows that disciplinary inspection and supervision is of obvious short-term effects,but not a long-term solution to the problem.