摘要
国有企业经营目标经历了产品产量和产值最大化、满足社会需要和追求利润的双重目标、利润最大化等阶段。企业是市场经济的微观基础。国有企业重塑为市场经济主体,就是把多数国有企业改造成为与其他企业无差异的法人实体和竞争主体,对市场信号能够主动作出反应。企业的市场属性是基本属性。依此划分,分为完全市场属性企业、市场属性较强但又不完全的企业、具有市场属性但国家需控制的企业、属政府行为延伸的市场属性最弱的一类企业。新的国有资产管理体制是由一个多层次委托--代理关系组成的系统。委托--代理关系把一切都改变了,由直接到间接、由上下级的信任关系为利益委托关系。企业的经营目标,也理所当然地由利润最大化转变为企业价值最大化。
The GOEs' operating target has had a great change during the reform: maximize the output-dual target of perusing profit and satisfied social needs-maximize profit. Enterprises are the mi-crobase of the market economy. Rebuilding the GOEs is just to making GOEs an indifferent competition entity with other companies which act according to the market signal. Classified by the market attribute: complete market, incomplete market, government control enterprises. The managerial system of the GO-As is a multilevel entrust- deputy relation. This kind of relation changes everything: from direct to indirect, the trust between the upper and the lower changes to the benefit entrust. The operating target of the enterprises turns to be the maximizing the value of the company from maximizing profit.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第2期37-42,共6页
Journal of Central University of Finance & Economics
关键词
经营目标
微观基础
市场属性
企业价值
Operating target Microbase Market attribute The value of the company
