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国有企业混合所有制改革研究综述 被引量:11

A Review on the Mixed Ownership Reform of State-Owned Enterprises
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摘要 近年来,国企混合所有制改革已经成为学术研究领域最活跃的研究热点之一,受到学者们的广泛关注。本文对十八届三中全会《决定》公布前后我国国企混合所有制改革的研究文献进行了系统梳理。本文的综述主要集中在三个方面:(1)基于混合所有制内涵的梳理,明晰了国企改革、混合所有制、国企混合所有制改革等相关概念的联系与区别。(2)分别从国企混合所有制改革的原因和动机角度总结了关于国企混合所有制改革的相关成果。(3)针对国企混合所有制改革改革路径中的制度方向与顶层设计;政府放权、国企与国有资产管理体制的完善;完善企业治理结构;建立辅助措施这四方面进行了分析。在此基础上,评述了现有研究取得的成果和存在的不足,并提出了未来研究可能的发展方向。 Recently, the mixed ownership reform of state-owned enterprises has become an important issue in academic research areas and received extensive attention of scholars. This article summarized the main academic literatures in this field, which were published around the time of 'A Decision on Major Issues Concerning Comprehensively Deepening Reforms', approved by the 3rd Plenary Session of 18 th CPC Central Committee.This paper mainly concentrated on three aspects:(1)Based on reviewing the connotation of the mixed ownership, some related concepts have been cleared, including their relationships and distinctions, such as state-owned enterprise reform, mixed ownership and the mixed ownership reform of state-owned enterprises et al.(2)Separately, summing up the study results about the causes and motives of the mixed ownership reform of state-owned enterprises.(3)Analysing four aspects of the reform path: system direction & top design; reducing the administrative intervention and improving the management system of state-owned enterprises and state-owned assets; enhancing the corporate governance structure; establishing auxiliary reform measures.Finally, owing to the above reviews, this paper showed the existing research achievements and the deficiencies. Additionally, the future research direction,which may be encountered by other researchers was put forward.
出处 《财会通讯(下)》 北大核心 2016年第9期98-104,129,共7页 Communication of Finance and Accounting
基金 国家自然科学基金资助重点项目(项目编号:71102153) 河北省教育厅人文社科重点项目(项目编号:SD151028) 河北省社会科学基金项目(项目编号:HB14GL015) 河北省软科学项目(项目编号:15456208D) 河北省研究生创新资助项目(项目编号:00302-6370020)的阶段性研究成果
关键词 国企混合所有制改革 内涵 改革路径 The mixed ownership reform of state-owned enterprises Connotation Reform path
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