摘要
混合所有制改革作为深化国资国企改革的重要举措之一,对微观企业经济后果产生了重要影响,同时也引起了经济学和管理学领域学者广泛关注。本文首先从实践出发梳理中国混合所有制改革的发展历程,包括宏观层面由传统的计划经济向社会主义市场经济转变以及微观层面企业单一股权结构向混合股权结构发展;其次,按照企业产权性质,分类总结混合所有制改革在企业层面的四种基础模式;再次,从理论出发综述了混合所有制改革微观企业层面经济后果的文献,并归纳出混合所有制改革发挥作用的两种机制:治理效应和资源效应;最后,针对实践前沿与理论研究的脱节,本文结合当前中国企业混合所有制改革的现实进展以及重要情境特征的变化,指出未来的研究方向。
As one of the important measures to deepen the reform of state-owned assets and state-owned enterprises,the mixed-ownership reform has had a major impact on the economic consequences of enterprises.It has also attracted wide attention from scholars in the field of economics and management.This paper firstly reviews the development process of China’s mixed-ownership reform from practical perspective,specifically speaking,it has gone through the transformation from traditional planned economy to socialist market economy at the macro level.And from the micro level,the mixedownership reform has experienced the development from single ownership structure to mixed ownership structure.Secondly,according to the property rights of enterprises,this paper classifies and summarizes four basic modes of mixed-ownership reform at the enterprise level.Thirdly,from the theoretical perspective,this paper reviews the literatures related to the economic consequences of mixed-ownership reform in enterprises,and then it can be concluded that the two mechanisms of mixed-ownership reform mainly include governance effect and resource effect.Finally,in view of the disjunction between the practice frontier and the theoretical research,this paper points out the future research directions by combining the practical progress of the current mixedownership reform of Chinese enterprises with the changes of important situational characteristics.
出处
《会计研究》
CSSCI
北大核心
2023年第2期65-78,共14页
Accounting Research
基金
国家社会科学基金一般项目(21BGL120)
安徽省哲学社会科学规划项目(AHSKQ2020D09)的资助
关键词
混合所有制改革
企业混改模式
治理效应
资源效应
文献综述
The Mixed-ownership Reform
Mixed-ownership Reform models for Enterprises
Governance Effect
Resource Effect
Literature Review
