从“国营”到“国有”:国企治理结构改革的反思与前瞻

Review of Corporate Governance in SOEs:From State-Owned units to State-Owned Enterprises

改革开放以来,我国国企实现了从"计划经济下的国营单位"向"市场经济中的国有企业"的角色转变。以国企内部治理结构的改革为主线,国企改革可以分为扩权让利和两权分离的改革初期(1978—1992)、股份制改革和建立现代企业为目标的深化时期(1993—2002),以及从我国加入WTO以来国企治理的完善时期(2003—2016)3个历史阶段。回顾我国国企治理结构的改革历程,并总结其得失,无疑对进一步深化国企改革,完善国企公司内部治理结构具有重大的理论和现实意义。

Since the reform and opening up, the corporate governance of state-owned enterprises （SOEs） in China has gradually improved by the reform policies, and SOEs have changed from state-owned units under planned economy to companies in the market economy. The developing stage of state-owned enterprise governance can be divided into three periods： ＇ granting autonomy and sharing profit＇ and the separation of the two powers （ 1978 - 1992） ; the reform of the shareholding system and the establishment of modern enterprises （1993 -2002） ; and the advancement of the governance of SOEs since China＇s accession to the WTO （2003 -2016）. Focusing on the theme of corporate governance of SOEs, this article has reviewed the path of reform of Chinese SOEs, discussed the achievements and limitations of the reform and made proposals as to the further improvements of the corporate governance of SOEs.