《OECD国有企业公司治理指引》修订及其对中国国企改革的启示

Revision of OECD Guidelines on SOE Corporate Governance and Implications for SOE Reform in China

《OECD国有企业公司治理指引》于2005年推出,在2015年进行了修订。此次修订强调国家所有权的合理性,重申国家作为所有者应遵循的原则,倡导国有企业进行平等的市场竞争和平等对待所有股东,保护利益相关者的利益。国有企业应实施更高标准的透明度和信息披露要求,董事会应承担受托责任。《指引》对中国以管资本为主的国企改革具有重要的指导意义。特别是在提高国有企业公司治理、透明度、问责机制和国家有效行使所有权等方面有直接的参考价值。

The OECD Guidelines on Corporate Governance of State-Owned Enterprises was first published in 2005 and revised in 2015.The revised version emphasizes national ownership,reaffirms the principles that the state as the owner of SOEs should follow,advocates fair market competition among SOEs and equal treatment of all shareholders to protect shareholder interests.Meanwhile,the SOEs should meet higher-level transparency and information disclosure requirements and the board of directors should shoulder their fiduciary responsibility.The guidelines can serve as an important reference for China’s SOE reform in terms of corporate governance,transparency,accountability mechanism and the effective exercise of the state’s ownership.