混合所有制改革的治理效应研究:综述与展望
Research on the governance effect of mixed ownership reform:Review and prospects
王攀娜 1吴银玲 1兰鹏飞1
作者信息
- 1. 重庆理工大学 会计学院,重庆 400054
- 折叠
摘要
坚持以"混"促"改"为方向的所有制改革是新一轮国企改革成功的关键,混合所有制改革过程中如何发挥异质性股东的治理效应,成为当下重要的议题.从混改的动因、混改与公司治理、混改的经济后果,以及影响因素4个方面,对混合所有制改革的现有研究进行梳理,发现现有研究存在不足,遂提出未来进一步研究的方向:不同类型的国有企业混改动机的差异,党组织参与治理与公司治理的关系及其效果,"反向混改"中委派高层参与治理的效果,制度环境、市场化程度、行业竞争程度、信息披露机制等对混合所有制改革的影响.该研究可以为混合所有制改革的相关研究和实践提供有益的启示.
Abstract
Shifing the ownership from"mixing"to"reform"is the key to the success of the new round of state-owned enterprise reform. How to exert the governance effect of heterogeneous shareholders in the process of mixed ownership reform has become an important issue at present. Based on the motivation of mixed ownership reform,corporate governance,economic consequences of mixed ownership reform,and influencing factors,this paper reviews the existing research on mixed ownership reform,and finds the shortcomings of existing research. It proposes the directions for further research which cover the differences of mixed reform mechanism of different types of state-owned enterprises,the relationship and effect of party organization participation in governance and corporate governance,the effect of delegating high-level participation in governance in the"reverse mixed reform",the impact of institutional environment,marketization degree,industry competition degree,information disclosure mechanism. The research in this paper can provide useful enlightenment for the related research and practice.
关键词
所有制改革/混合所有制改革/国企改革/公司治理/治理效应Key words
ownership reform/the mixed ownership reform/the reform of state-owned enterprises/corporate governance/governance effect引用本文复制引用
出版年
2024
国家科技期刊平台
NSTL
万方数据