摘要
发展混合所有制经济是煤炭企业供给侧改革的主要举措之一,利于优化公司治理结构及提升绩效。应用描述统计与比较分析法,分析了山西煤炭企业混合所有制度改革的特征及成效。研究发现,山西煤炭企业混合所有制改革具有"侧重资产证券化手段、注重资产投入、契约化管理以及员工持股"等特征。同时,在股权结构优化、产业结构优化、"三去一降一补"、经营效益与社会效益等方面,成效显著。
The development of a mixed-ownership economy is one of the main measures for the supply-side reform of coal enterprises,which is conducive to optimizing the corporate governance structure and improving performance.Using the descriptive statistics and comparative analysis method,the characteristics and effectiveness of the mixed ownership reform of Shanxi coal enterprises are analyzed.The study found that the reform of mixed ownership in Shanxi coal enterprises has the characteristics of"focusing on asset securitization methods,focusing on asset investment,contractual management,and employee stock ownership".At the same time,it has achieved remarkable results in the aspects of optimization of equity structure,optimization of industrial structure,"three removals,one reduction and one supplement",operating benefits and social benefits.
作者
袁显平
程路纯
Yuan Xianping;Cheng Luchun(School of Management,Xi'an University of Science and Technology,Xi'an 710054,China)
出处
《煤炭经济研究》
2020年第2期62-69,共8页
Coal Economic Research
基金
陕西省教育厅人文社科重点学科研究计划(16JZ041).
关键词
煤炭行业
混合所有制改革
转型发展
山西省
coal industry
mixed ownership reform
transformation and development
Shanxi Province