创新导向型国企混改路径及其对经营绩效的影响研究——基于物产中大的案例研究  

Research on the path of innovation-oriented state-owned enterprises'mixed reform and its impact on business performance:A Case study based on WCZD

作　　者：史真鸣 田莲 陈宇祺 李翔[1] 顾家琪 Zhenming Shi;Lian Tian;Yuqi Chen;Xiang Li;Jiaqi Gu

机构地区：[1]南京财经大学,南京210023 [2]南京市金陵中学,南京210002

出　　处：《会计与控制评论》2022年第2期70-97,共28页Review of Accounting and Control

基　　金：国家社会科学基金一般项目(71272102)的阶段性成果

摘　　要：在顶层设计层面,国有企业混合所有制改革被确定为国企改革的一个突破口。2019年以来,“十四五”规划确立了混合所有制改革的地位和模式,从中央到地方各级国企开启了混合所有制改革的浪潮。但是,混合所有制改革影响企业绩效的路径是什么,仍需进行细致的深入研究;只有如此,混合所有制改革配套以相应的绩效路径改革,方能更有效率地发挥混改的制度优势。本文着眼于创新导向型国企,研究此类国企如何找准混改方向、选择混改路径以提升企业创新能力并进而提高经营绩效,以期对同类国企混改发挥理论指引作用。本文采用先理论后案例的研究方式,集中研究在股权改革可能影响国企创新绩效的潜在路径中,究竟是何种机制在创新导向型国企混改中有效发挥绩效引领作用,并基于此提出创新导向型国企混改的配套机制改革路径。本文发现,创新导向型国企混改对其经营绩效的提升主要通过资源引入、决策优化、运营高效、高管激励、员工激励五个维度来实现。本文对国企混改的理论完善和实践指导具有显著价值。At the top-level design level,the reform of mixed ownership of stateowned enterprises has been identified as a breakthrough in the reform of state-owned enterprises.Since 2019,the"Fourteenth Five-Year Plan"has established the status and mode of mixed ownership reform,and state-owned enterprises at all levels from the central to local levels have launched a wave of mixed ownership reform.However,the path of mixed ownership reform affecting enterprise performance still needs to be studied in detail.Only in this way can mixed ownership reform be carried out with the corresponding performance path reform,and the institutional advantages of the mixed ownership reform can be more effectively brought into play.This paper focuses on innovation-oriented state-owned enterprises,and studies how such state-owned enterprises find the right direction of mixed reform,choose the path of mixed reform to improve the innovation ability of enterprises and thus improve business performance,with a view to playing a theoretical guiding role in the mixed reform of similar state-owned enterprises.This paper adopts the research method of"theory first and then case",focusing on the research of which mechanism can effectively play the performance leading role in the innovation-oriented mixed reform of state-owned enterprises in the potential path that the equity reform may affect the innovation performance of state-owned enterprises,and proposes the supporting mechanism reform path of the innovation-oriented mixed reform of state-owned enterprises based on this.This paper finds that the innovation-oriented state-owned enterprises'mixed reform improves their business performance mainly through five dimensions:resource introduction,decisionmaking optimization,operational efficiency,executive motivation and employee motivation.This paper has significant value for the theoretical improvement and practical guidance of the mixed reform of state-owned enterprises.

关 键 词：国有企业 混合所有制改革 创新 绩效 

分 类 号：F279.26[经济管理—企业管理] F271[经济管理—国民经济] F275