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本文以贵州烟草公司为例,通过对烟草专卖体制和现代法人治理结构的理论研究,分析了烟草商业企业构建法人治理结构的必要性,探讨了烟草专卖制度与现代法人治理机构的契合点,提出了“股权多元化、产权一元化”产权构建模式,初步论证了烟草商业企业公司制的改革方向为有限责任公司制,并以贵州烟草公司构建有限责任公司制为目标,分析了法人治理结构构建过程中应该理顺的几个关系和应当注意的问题,最终提出了适应贵州烟草商业的法人治理结构完整模型:“党组会领导下的行政管理法人治理结构”和“董事会领导下的公司法人治理结构”平行设置模型。
Taking Guizhou Tobacco Company as an example, through the theoretical research on the tobacco monopoly system and the modern corporate governance structure, this paper analyzes the necessity of establishing a corporate governance structure in tobacco commercial enterprises, discusses the meeting point between the tobacco monopoly system and the modern corporate governance organization, and puts forward This paper demonstrates that the reform direction of tobacco commercial enterprise system is limited liability company system, and takes Guizhou Tobacco Company to build the limited liability company system as the goal, analyzes the corporate governance structure Finally, the author puts forward a complete model of corporate governance structure adapted to the tobacco business in Guizhou: “the corporate governance structure under the leadership of the party group” and “under the leadership of the board of directors” Corporate Governance Structure "Parallel Setup Model.