摘要
文章把国有企业的责任体系失效归结为企业的组织失效。组织失效表现为组织无 法有效地履行其主要功能，包括组织目标功能的失效和组织调控功能的失效。在企业目标功能 失效的情况下，企业调控功能失效可以为偏离企业目标的个人目标提供更多的实现机会。国有 企业组织功能失效的原因是企业治理结构的失效，国有企业契约关系的失效是治理结构失效的 症结。契约失效首先使国有企业的目标功能失效，进而使企业的内部调控功能失效。契约失效 除了使法人治理结构失效外，还对企业带来较高的制度性成本。
This paper holds that the failure of the responsibility in the state-owned enterprises is caused by the failure of the organization. The failure of the organization is shown in the failure of organizational target function, and the failure of organizational adjustment function is distinguished as the disability of the organization when it comes to performing its main function. Under the circumstance of the failure of enterprise target function, the failure of the adjustment function will provide more chances to the personal targets that shall lead the enterprise away from its presumed target. The reason for the failure of the state- owned enterprise is focused on the failure of the corporation governance, which is caused by the failure of contract. The failure of contract first brings about the failure of the target function in the enterprise. Fur- thermore, it leads the enterprise into the internal failure of its adjustment function. Besides causing the failure of governance structure, the failure of contract also makes higher institutional costs to the state- owned enterprises.
出处
《中山大学学报（社会科学版）》
CSSCI
北大核心
2001年第5期21-27,共7页
Journal of Sun Yat-sen University(Social Science Edition)
关键词
契约关系
国有企业
组织失效
治理结构失效
法人治理结构
成本
contract relationship
state-owned enterprises
failure of the organization
failure of the cor- poration gorvernance
