摘要
随着我国国有企业改革的深入,改革的重点主要围绕在如何完善企业公司治理机制上。在西方,董事会治理已经成为公司治理的核心。实证研究表明,我国大中型国有企业董事会在战略决策的制定中没有起到应有的作用。本文通过借鉴西方国家和学者在董事会战略决策职能上的理论和经验,分析我国目前大中型国有企业董事会战略职能弱化的现象,提出现阶段我国大中型国有企业公司治理的当务之急是强化董事会战略决策职能。本文认为大中型国有企业董事会战略决策的制定既要接受企业内部和外部的监督,又要将战略思维与遵循、运用科学的决策程序和决策工具相结合,从而改善公司治理绩效。
With the further reformation of state-owned enterprises the focus lies in improving the corporate governance. Governance of board committee has become the core of corporate governance. The empirical researches show that the board committees in medium and large state-owned enterprises MLSOE in China do not make strategic decisions. This paper puts forward that strengthening the function of board committees in MLOSE in China is urgent to corporate governance through reviewing the points and experiences of the West. Lastly the author points out that strategic decision-making of board committees in MLSOE in China should be supervised from the outside and inside and integrate the strategic thinking and scientific procedure to improve the performance of board committee.
出处
《当代经济管理》
2005年第1期37-42,共6页
Contemporary Economic Management
基金
本文是国家自然科学基金项目(70172007)
上海市曙光计划项目(01SG39)阶段性研究成果。
关键词
大中型国有企业
董事会
战略决策
民主程序
medium and large state-owned enterprise board committee strategic decision
