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混合所有制改革的治理效应研究:综述与展望

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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.
Research on the governance effect of mixed ownership reform:Review and prospects
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.

ownership reformthe mixed ownership reformthe reform of state-owned enterprisescorporate governancegovernance effect

王攀娜、吴银玲、兰鹏飞

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重庆理工大学 会计学院,重庆 400054

所有制改革 混合所有制改革 国企改革 公司治理 治理效应

2024

重庆理工大学学报
重庆理工大学

重庆理工大学学报

CSTPCD北大核心
影响因子:0.567
ISSN:1674-8425
年,卷(期):2024.38(8)