杨超,谢志华,敖小波.我国国有企业法人治理体系的演进与国外经验借鉴[J].北京工商大学社科版,2016,31(3):9-17
我国国有企业法人治理体系的演进与国外经验借鉴
Evolution of Corporate Governance System in China's SOEs and Experiences from Foreign Countries for Reference
投稿时间:2016-02-05  
DOI:
中文关键词:  国有企业  法人治理体系  外部治理环境  淡马锡体系  德日体系  英美体系
英文关键词:state-owned enterprise  corporate governance system  external governance environment  Temasek system  German & Japanese system  Anglo American system
基金项目:国家社会科学基金重大项目“国家治理视角下的国有资本经营预算制度研究”(14ZDA027);国家社会科学基金重点项目“国有资本授权关系及实现模式研究”(14AJY005);国有资产管理协同创新中心项目(GZ20130801)。
作者单位
杨超 中央财经大学 会计学院, 北京 100081 
谢志华 北京工商大学 商学院/国有资产管理协同创新中心, 北京 100048 
敖小波 中央财经大学 会计学院, 北京 100081 
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中文摘要:
      国有企业的改革进程,实质上是法人治理体系的演进过程。在这个过程中,我国国有企业法人治理体系虽然通过吸收、借鉴国外先进经验和管理制度而不断完善,但仍存在着若干问题。文章通过梳理我国国有企业法人治理体系的演进过程并与国外经验进行对比,针对目前我国国有企业法人治理体系完善过程中存在的外部治理环境缺失,以及国外先进经验在我国应用过程中的摩擦问题,提出如下建议:要健全、完善外部治理环境,促进国有企业内外部治理机制的结合,强化国有企业出资人的职责与法律地位,并对我国国有企业进行分类管理。研究结论将为我国国有企业法人治理体系的优化和完善提供借鉴。
英文摘要:
      The course of reform in China's state-owned enterprises (SOEs) is essentially an evolution process of corporate governance system. During the process, though corporate governance system has been improved continuously in China's SOEs by absorbing and referring to advanced experiences and managerial systems abroad, there are still some problems. By combing the evolution process of corporate governance system in China's SOEs and by contrast of foreign experiences, as to the lack of external governance environment and the friction problem of foreign advanced experiences and management system to be applied in China, this paper proposes the corresponding policy suggestions:to strengthen and improve the external governance systems, to promote the combination of internal and external governance systems in SOEs, to strengthen the responsibility and legal status of SOEs' investors, and to administer the SOEs by category management. The research conclusions will be of good reference to the optimization and the perfection of corporate governance system in China's SOEs. 
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