我國國有企業(yè)公司治理研究綜述
0 引言
隨著我國社會主義市場經(jīng)濟體制的建立與完善，同其他各類企業(yè)一樣，我國國有企業(yè)公司治理問題也成為人們關(guān)注的熱點問題。改革以來我國國有企業(yè)公司結(jié)構(gòu)變化的趨勢是:改革前國有企業(yè)作為政府機構(gòu)的附屬物，企業(yè)外受制于政府的控制，內(nèi)受黨委會、職代會、工會等組織監(jiān)控，改革以來逐步呈現(xiàn)出企業(yè)外部政府和企業(yè)內(nèi)部“老三會”監(jiān)管力量削弱的趨勢。目前國有企業(yè)治理結(jié)構(gòu)仍處于舊格局已破，新格局未立的轉(zhuǎn)型之中，對我國國有企業(yè)公司治理結(jié)構(gòu)進行研究并提出完善的措施具有現(xiàn)實意義。
我國學術(shù)界對公司治理問題的關(guān)注和研究始于吳敬璉先生在1993年提出的“法人治理結(jié)構(gòu)”概念，吳敬璉先生進一步討論了如何深化國有企業(yè)改革，如何在大中型企業(yè)建立現(xiàn)代企業(yè)制度中，構(gòu)建有效的、能相互制衡監(jiān)督并能合理分配權(quán)力的組織機構(gòu)體系等問題。其后，林毅夫、張維迎、費方域、劉偉等人都圍繞國企改革對公司治理問題進行了相關(guān)研究。再其后，涌現(xiàn)出李維安的《中國公司治理原則》，席酉民的企業(yè)集團治理等研究成果。盡管現(xiàn)有的理論研究成果很豐富，但目前對公司治理的研究主要還是從經(jīng)濟學、法學、會計學等角度對公司治理結(jié)構(gòu)模式、某一方面或幾方面治理機制等細節(jié)還原化的研究。而公司治理問題正如李維安（2001）認為的，它是一個多角度多層次的概念，很難用簡單的術(shù)語來表達。公司治理不局限于股東對經(jīng)營者的制衡，還涉及到廣泛的利害相關(guān)者，包括股東、債權(quán)人、供應(yīng)商、雇員、政府和社區(qū)等與公司有利害關(guān)系的集團。因此，需要學術(shù)界和企業(yè)界共同努力深入研究和完善我國國有企業(yè)公司治理理論，從而為國有企業(yè)的發(fā)展提供堅實的理論指導(dǎo)。北京博士論文翻譯案例|大學論文翻譯|論文翻譯公司|學術(shù)論文翻譯
A Review of Corporate Governance in Chinese SOEs
0. Introduction
With the establishment and optimization of socialist market economy systems with Chinese features, the corporate governance in SOEs, similar to other types of enterprises, has become a focus. The trend of structural change of SOEs since the reform is as follows: before the reform, SOEs are the government’s ancillary subject to the internal control of the government and the external supervision of the party committee, employees’ congress and labor union, and since the reform, the external government control and internal ‘old three organization’ regulatory power have gotten weakened. Currently the new pattern of corporate governance structure in SOEs instead of its old pattern has still failed to be established. During this transitional period, it is a practical significance to study on the corporate governance of SOEs in China and propose improvement measures.
Chinese academia’s attention and studies on corporate governance issues began with the concept of corporate governance structure Mr. Wu Jinglian proposed in 1993. Mr. Wu Jinglian further discussed how to deepen the reform of SOEs, and in the process of establishing modern enterprise system in medium and large-sized enterprises, how to construct effective organization system that can monitor and balance each other as well as reasonably distribute power. Subsequently, Lin Yifu, Zhang Weiying, Fei Fangyu, Liu Wei, et al conducted the research on SOEs corporate governance issues. Afterwards, many research results emerged such as Li Weian's "Principles of Corporate Governance in China" and Xi Youmin’s corporate group governance. Although there is a plenty of existing theoretical research results, the current researches on corporate governance are mainly from economics, law, accounting, etc, they are mostly researches on restoring the details of corporate governance models, particular governance mechanisms. The corporate governance is just like Li Weian (2001) argued that it was a multi-angle and multi-level concept, and also it was difficult to be expressed in simple terms. Corporate governance should not be limited in shareholders’ monitoring of management; it also involves a wide range of interested parties such as shareholders, creditors, suppliers, employees, government and communities. Therefore, academia and companies should work together to further study on and improve the SOEs corporate governance theory, so as to provide strong theoretical guidance to the development of SOEs.
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