国有企业“事业部制”改革模式研究——基于“M型”组织理论新视角  

Research on the“Multidivisional Structure”Reform Mode of State-owned Enterprises: A New Perspective Based on “M-form” Organizational Theory

作　　者：杨记军 徐乙尹 黄皓月 Yang Ji-jun;Xu Yi-yin;Huang Hao-yue

机构地区：[1]西南财经大学会计学院 [2]西南财经大学工商管理学院 [3]西南财经大学金融学院

出　　处：《经济学家》2019年第11期75-83,共9页Economist

基　　金：国家自然科学基金项目“高管激励、内部团队培养与企业创新研究”(71972157)

摘　　要：国有企业政策性负担和预算软约束问题一直是困扰国有企业改革的难题。针对传统国有企业改革模式的不足,本文基于“M型”组织理论全新视角,在文献上首次创新地提出一种新的国企改革模式—国有企业“事业部制”改革模式。这一模式的核心逻辑是:针对同时具有商业类和公益类两种业务的混合类国有企业,企业在内部设置一个单独的事业部(M型)组织结构单元,独立运营且独立核算商业类业务或公益类业务的经营业绩,实现两类业务的准确界定和绩效考核。这一改革模式可以有效规避传统改革模式对国有企业承担公益或政策性业务这一政策性负担引起的预算软约束问题解决不足的难题,为当前中央推进国有企业分类改革提供一种可操作的改革推广模式。The policy burden of state-owned enterprises and the soft budget constraint have always been a problem that plagued the reform of state-owned enterprises.Considering the deficiency of traditional reform mode for state-owned enterprises,this article proposes a new reform mode for state-owned enterprises which is called“M-form”reform mode for the first time in the literature based on the M-form organizational theory.For a mixed state-owned enterprise with both commercial and public welfare businesses,the core logic of M-form reform mode is that the mixed state-owned enterprise set up a separated organiza tional structure unit which independently operates and can account the perforce commercial business or public warfare business clearly.This reform mode can efficiently solve the problems of both policy burden and soft budget constraint on state-owned en terprises that leaded by the traditional reform mode,so we argue that the M-form reform mode of state-owned enterprises is an operable mode for the reform on state-owned enterprises and should be widely popularized in China.

关 键 词：国有企业 事业部 M型 政策性负担 

分 类 号：F121.2[经济管理—世界经济]