所有权理论及对策——基于国有企业现状的评析

The Issue of the Proprietary Theory and the Countermeasure Research——An Evaluation and Analysis on the Actuality of State-owned Enterprises

国有企业是国民经济的重要组成部分,如何实现国有企业做强做大,需要合适的理论予以指导。所有权理论是围绕所有者权益展开的理论,对于如何保障国有资产的保值和增值有着重要意义。介绍了所有权理论主要观点,结合国有企业现状对所有权理论存在问题予以评析,并为其更好地指导实践探索了进一步发展的方向。

State-owned enterprise （SOE） is an imprortant part of our national economy. It is strongly recommended proper theory which can help them to grow stronger and bigger. Proprietary theory is evolved around the owner＇ s equity. It has great content to save and enhance the capital of SOEs. In this article, we introduce the main option of proprietary theory, combining the SPE＇ s actuality give a general review of proprietary theory, and then quest for its further improvement so as to get a better direction for practice.