绝对控股、相对控股与国企混改效率  

Absolute Holding,Relative Holding and Efficiency of State-Owned Enterprise Mixed Reform

作　　者：张思瑶 储萍 ZHANG Siyao;CHU Ping(School of Accounting,Guangzhou College of Commerce,Guangzhou 511363,China)

机构地区：[1]广州商学院会计学院,广东广州511363

出　　处：《商业观察》2023年第33期65-68,共4页BUSINESS OBSERVATION

摘　　要：国企混改三年行动是取得突破性进展的行动,国企混改是必然的结果。基于2013—2022年国有上市企业作为样本数据,从社会和经济两个角度对国企混改效率展开实证研究。研究发现:国企混改使企业的社会效率和经济效率显著提高。同时,绝对控股的治理模式比相对控股更利于国企混改效率的提升。此项研究为更好地理解国企混改,有效提升企业效率作出了贡献。The three-year mixed reform of state-owned enterprises is a breakthrough action,and the mixed reform of stateowned enterprises is an inevitable result.Based on the sample data of state-owned listed enterprises from 2013 to 2022,this paper conducts an empirical study on the efficiency of mixed reform of state-owned enterprises from both social and economic perspectives.The results show that the social efficiency and economic efficiency of state-owned enterprises are improved significantly through mixed reform.At the same time,the governance mode of absolute holding is more conducive to the improvement of the efficiency of the mixed reform of state-owned enterprises than that of relative holding.The research has contributed to the better understanding of the mixed reform of state-owned enterprises in improving enterprise efficiency.

关 键 词：绝对控股 相对控股 国企混改 

分 类 号：F276.1[经济管理—企业管理]