摘要
国有企业出资人、国资委、董事会、国企高管和国企员工等之间复杂的多级委托代理关系、权责体系不完善是国企治理结构复杂性的主要原因。国企高管价值的多种形态和不可分割性是高管价值评价复杂性的主要原因。国企治理结构复杂性和高管价值评价复杂性共同导致国企高管激励与约束机制复杂性。国有企业应该重点从选拔具有企业家精神的国企高管、逐步推进资本运作、实施分类考核等方面进行改革。
There are imperfect power-responsibility system and complex multi-level agency relationship among investors, the SASAC, the Board of Directors, executives and employees, which are the root cause of governance structure complexity in state-owned enterprises （SOEs）. Diversified form and indivisibility of SOEs executive＇s value is the root cause of the complexity of executive＇s value evaluation. The complexity of SOEs governance structure and the complexity of executive＇s value evaluation together cause the complexity of executive incentives and restraint mechanisms. SOEs reform should focus on those aspects, including selecting executives with entrepreneurship, gradually propelling capital operation and implementing of classification assessment.
出处
《改革》
CSSCI
北大核心
2014年第2期131-140,共10页
Reform
关键词
国企改革历程
高管激励与约束
国企高管选任
reform evolution of SOEs, incentive and restraint of state-owned enterprises executive, selection andappointment of state-owned enterprises executive
