摘要
国有企业在从事资本运营和产业经营过程中,往往是产业经营被忽略,产品创新和产业升级被忽视,依赖资本运营不断甚至无限做大资产规模成为大多数国有企业的目标。通过深化国有企业改革,把国有资本运营职能从国有企业剥离,由国有资本投资公司和运营公司进行国有资本的专业化运营,国有企业回归产品产业经营,进而专注于实体经济,实现国有资本运营与国有企业经营的各司其职。与国有资本运营职能从国有企业剥离相适应,要重新构建国有资本专业化运营的绩效评价体系。国有资产资本化率、国有资产总额年平均周转率、国有股权创新覆盖率等指标,应纳入国有资本专业化运营的绩效评价体系中,并设计成为核心绩效评价指标。
The state-owned enterprises are engaged in both capital operation and industrial management.Frequently,indus-trial management is ignored and industrial upgrading of product innovation is neglected.Dependence on capital operation to con-tinuously and even unlimitedly expand the asset scale has become the goals of most state-owned enterprises(SOEs).By deepe-ning the reform in the SOEs with state-owned assets for the divestiture of operational function of state-owned capital from SOEs,the corporations invested and operated by state-owned assets can carry out the specialized operation of state-owned assets,and the SOEs can revert to industrial management of products with focus on real economy,which makes the state-owned capital operation and SOE-s industrial management take their own responsibility.To adapt to the divestiture of operational function of state-owned capital from SOEs,the performance appraisal system should be reconstructed for the specialized operation of state-owned assets.The index such as capitalization rate of state-owned assets,annual average rate of total value of state-owned assets,coverage rate of state-owned equity innovation,etc.should be put in the performance appraisal system for the specialized operation of state-owned assets and should be designed to be core index for performance appraisal
作者
文宗瑜
宋韶君
WEN Zongyu;SONG Shaojun(Chinese Academy of Fiscal Sciences,Beijing 100142,China;Collaborative Innovation Centre for State-owned Assets Administration,Beijing Technology and Business University,Beijing 100048,China)
出处
《北京工商大学学报(社会科学版)》
CSSCI
北大核心
2018年第2期10-17,104,共9页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
国家社会科学基金重大项目(14ZDA027)
北京市社会科学基金重大项目(15ZDA51)
关键词
国有资本
运营职能
绩效评价
国有资产资本化率
国有资产总额年平均周转率
国有股权创新覆盖率
state-owned capital
operational function
performance appraisal
capitalization rate of state-owned assets
an-nual average rate of total value of state-owned assets
coverage rate of state鄄owned equity innovation