深化国企混合所有制改革实践创新的方法论基础  

The Methodological Basis for Deepening the Practical Innovation of Mixed Ownership Reform in State-owned Enterprises

作　　者：苏琪琪 綦好东[1] 朱炜 李金铭 SU Qiqi;QI Haodong;ZHU Wei;LI Jinming

机构地区：[1]山东财经大学国有资本研究院 [2]山东财经大学会计学院

出　　处：《财务研究》2025年第2期3-12,共10页Finance Research

基　　金：国家社会科学基金重大项目(21ZDA040);国家社会科学基金一般项目(22BGL100);中国国有企业研究院国有企业理论研究开放基金课题(gqkfj-yb-20240802)。

摘　　要：坚持正确的方法论是积极稳妥推进国企混合所有制改革的重要保障。本文从理论基础和工作方法角度辩证分析了深化国企混改应遵循的方法论基础,认为应以马克思主义所有制理论为指导,同时合理借鉴西方产权理论的有益成分,强化国企混改的理论支撑;应充分调动并发挥关键行为主体参与制度变迁的能动性,遵循渐进改革,克服路径依赖,推进国企混改走深走实;进一步优化中央顶层设计,鼓励地方实践创新,以“一企一策”为落脚点,形成中央顶层设计、地方实践创新与“一企一策”三者之间的良性互动关系。本文的研究对更好发挥混合所有制的独特优势与内在价值、推动各种所有制经济共同发展具有启示意义。Adhering to the correct methodology is an important guarantee for actively and steadily promoting the mixed reform of state-owned enterprises.This paper dialectically analyses the methodological foundation that should be followed to deepen the mixed reform of stateowned enterprises from the perspective of theoretical foundation and working method.This paper argues that we should take the Marxist ownership theory as the guidance,reasonably draw on the beneficial components of Western property rights theory,and strengthen the theoretical support for the mixed ownership reform of state-owned enterprises.We should fully mobilise and give full play to the initiative of key actors to participate in systemic changes,follow the incremental approach and the classification approach to promote the mixed ownership reform.It is necessary to further optimise the top-level design of the central government,encourage local practice and innovation,and take"one enterprise,one policy"as the starting point,so as to form a benign interactive relationship between the top-level design of the central government,local practice and innovation,and "one enterprise,one policy".This research has enlightenment significance for giving better play to the unique advantages and inherent values of the mixed ownership economy and promoting the common development of various ownership economies.

关 键 词：国有企业 混合所有制改革 方法论 

分 类 号：F270.7[经济管理—企业管理]