双碳目标背景下国有企业内委托代理问题研究  

The principal-agent problem in state-owned enterprisesunder the background of double carbon target

作　　者：李中浩 李云 LI Zhonghao;LI Yun(School of Economic Law,East China University of Political Science and Law,Shanghai 201620,China;The Spiritual Civilization Construction Promotion Center of ZhouKou,ZhouKou 466000,China)

机构地区：[1]华东政法大学经济法学院,上海201620 [2]周口市精神文明建设促进中心,河南周口466000

出　　处：《周口师范学院学报》2024年第4期60-65,共6页Journal of Zhoukou Normal University

摘　　要：“双碳”目标是我国顶层设计做出的针对我国在未来一段时期内社会经济发展模式的重大战略规划,其实现需要社会主体的广泛参与。企业,尤其是在我国经济中占有重要地位的国有企业的积极参与是实现这一目标的重要抓手。现行制度体系在对于国有企业定位的“公益性”或“营利性”的选择上尚不明晰。对于内涵不明的“公益性”的追求和对“营利性”的偏离不仅会导致国有企业治理失效、加重企业内的委托代理问题,还会降低管理者的创新积极性,造成国有企业内企业家活动的低迷。出于完善现代企业制度和使市场主体充分参与“双碳”目标实现的考量,亟须明确“公益性”责任的具体内涵,将其对国有企业代理成本的不利影响控制在合理范围内,在此基础上还可以考虑采纳国有资产债权制的改革方案,从而进一步降低国有企业内代理成本,为国有企业创新活动扫除障碍。The Carbon Peak and Carbon Neutrality Goals is the top level design of our country in the future period of social and economic development model of the major strategic planning,its realization needs the broad participation of social subjects.The active participation of enterprises,especially state-owned enterprises which occupy an important position in our economy,is an important way to achieve this goal.The current system is not clear on the choice of“public welfare”or“profitability”in the positioning of state-owned enterprises.The pursuit of“public welfare”with unclear connotation and deviation from“profitability”will not only lead to the failure of state-owned enterprise governance and aggravate the principal-agent problem in state-owned enterprises,but also reduce the innovation enthusiasm of managers,resulting in the downturn of entrepreneurial activities in state-owned enterprises.In order to improve the modern enterprise system and enable market entities to fully participate in the realization of The Carbon Peak and Carbon Neutrality Goals,it is urgent to clarify the specific connotation of the“public welfare”responsibility and control its adverse impact on the agency cost of state-owned enterprises within a reasonable range.On this basis,the reform plan of the state-owned assets creditor's right system can also be considered to further reduce the agency cost of state-owned enterprises.Remove obstacles to innovation by state-owned enterprises.

关 键 词：双碳目标 国有企业改革 委托代理问题 

分 类 号：D922.29[政治法律—经济法学]