国企混改的理性优势、实践逻辑与路径优化  

Rational Advantages,Practical Logic and Path Optimization of Mixed-Ownership Reform in State-Owned Enterprises

作　　者：朱炜[1] 李金铭 綦好东[1,2] ZHU Wei;LI Jin‑ming;QI Hao‑dong(School of Accountancy,Shandong University of Finance and Economics,Jinan 250014,China;State‑Owned Capital Research Institute,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014 [2]山东财经大学国有资本研究院,山东济南250014

出　　处：《财经问题研究》2023年第9期28-41,共14页Research On Financial and Economic Issues

基　　金：国家社会科学基金重大项目“深化国企混合所有制改革的理论与实践创新研究”(21ZDA040)。

摘　　要：自2013年党的十八届三中全会提出“积极发展混合所有制经济”以来,混合所有制改革经历了前期的夯基垒台与立柱架梁、中期的重点推进与积厚成势,已积累了丰富的实践经验,取得了实质性突破和历史性成就。但与此同时,随着国有企业混合所有制改革实践的日益深化,其也面临着诸多争议、困惑和挑战,亟须在理论上作出回应。本文立足国有企业混合所有制改革实践,研究阐释了具有工具理性的混合所有制改革实践策略与中国共产党人民利益至上价值取向之间的契合性,基于价值理性与工具理性的有机统一剖析了中国特色国有企业混合所有制改革的独特优势;揭示了通过国有企业混合所有制改革做强做优做大国有企业并进一步推动国有经济高质量发展,实现坚持人民主体地位、维护人民经济利益、促进全体人民共同富裕等价值取向的内在机理;并从聚焦提升国有企业核心竞争力和增强国有企业核心功能以及营造高质量创新生态,完善产权保护制度和中国特色现代企业制度,优化收入分配机制和差异化管控机制等方面,为国有企业混合所有制改革的走深走实、规范有序、提质增效提供可资借鉴的优化路径。Since the re-emphasis on“actively developing a mixed ownership economy”at the Third Plenary Session of the 18th Central Committee of the Communist Party of China,the mixed-ownership reform accumulated rich practical experience,and achieved substantial breakthroughs and historic achievements.However,with the deepening mixed-ownership reform in state-owned enterprises(SOEs),it also faces various debates,confusions,and challenges.It is urgently necessary to respond in theory.This article analyzes unique advantages of mixed-ownership reform from the perspectives of value rationality and instrumental rationality.The research findings indicate that the value rationality of mixed-ownership reform is based on the value orientation of putting people's interests first,which guarantees the purposiveness of the goal of the reform.Furthermore,it takes the truthfulness and pragmatism of reform process,reform methods,policy formulation and realization paths as practical strategies,which ensures the regularity of the practice of the reform,thus achieving the integration of value rationality and instrumental rationality.The practical logic of the mixed-ownership reform in SOEs can be summarized as follows:strengthening SOEs through the reform,and enhancing the control of the state-owned economy;optimizing SOEs through the reform,and enhancing the competitiveness and innovation of the state-owned economy;promoting the growth of SOEs through the reform,and enhancing the influence and risk resistance of the state-owned economy.Mixed-ownership reform in SOEs should optimize its paths:focusing on enhancing the core competitiveness and reinforcing core functions of SOEs,with an emphasis on fostering a high-quality innovation ecosystem,deepening restructuring and integration of enterprises involved in mixed-ownership reform,as well as fostering a chain-based synergy among participants;improving the system of property rights protection and the modern enterprise system with Chinese characteristics,and enhancing the modernization of th

关 键 词：国有企业混合所有制改革 价值理性 工具理性 

分 类 号：F272.3[经济管理—企业管理]