摘要
《国有企业改革三年行动方案(2020—2022)》的实施,在推进党的领导融入公司治理、建立中国特色现代企业制度上取得了积极成效。但由于存在一些以往未曾考虑、亟待解决的问题,制度优势还未能充分转化为治理效能,国有企业党委会、董事会和经理层三大治理主体尚未实现有效协同。因此,基于代理理论和现有法律框架,首先对三大治理主体进行了多维关系透视,分析了党的领导融入公司治理的制度理论逻辑,并依据对8家典型国有企业的现场调研,对三大治理主体协同运行的现实约束进行了梳理分析,最终从权责清单和实践逻辑两方面提出了实现党组织提高国有企业内部治理效能的可能突破路径,以为国有企业更好贯彻落实两个“一以贯之”,构建中国特色现代国有企业制度提供实践思路。
The Three-Year Action Plan for State-Owned Enterprises Reform(2020-2022) has yielded excellent achievements in terms of increasing the integration of Party leadership into company governance and developing a modern enterprise system with Chinese characteristics. However, due to a lot of difficulties which are previously unconsidered but needed to be addressed, the institutional advantages have not yet been fully transformed into governance effectiveness, as evidenced by the lack of effective coordination among the three major governance bodies of state-owned enterprises: the Party committee, the board of directors, and managers. Therefore, based on the agency theory and the existing legal framework, this paper analyzes the theoretical logic of the integration of Party leadership into corporate governance through a multi-dimensional perspective of the relationship between the three major governance bodies. Further, this paper examines and analyzes the practical constraints on the coordinated operation of the three primary governing bodies, based on on-site survey of eight typical state-owned enterprises. Finally, this paper suggests a feasible path for improving the effectiveness of internal governance of state-owned enterprises from both the list of powers and responsibilities and the logic of practice. The purpose of this paper is to provide practical ideas for state-owned enterprises to better implement “the two consistent” principles and build a modern enterprise system with Chinese characteristics.
作者
高明华
郭传孜
薛佳安
Gao Minghua;Guo Chuanzi;Xue Jiaan(Business School,Beijing Normal University,Beijing 100875,P.R.China)
出处
《山东大学学报(哲学社会科学版)》
北大核心
2023年第1期112-126,共15页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
党的领导
权责界面
剩余损失
国企改革
Leadership of the CPC
Power and responsibility interface
Residual loss
Reform of state-owned enterprises