进一步深化国有企业改革的策略研究

摘 要I摘 要国有企业改革关系着社会主义经济的健康快速发展，关系着我国和谐社会建设，关系着我国社会主义各项事业建设的成败。目前，国有企业负担沉重、大量亏损，严重影响了其竞争能力和生存能力。产权结构多元化、政企分开、建设现代企业制度等方面困难重重。本文通过对国有企业改革的历程、现状进行分析和研究，借鉴国内外国有企业改革的成功经验，为国有企业改革突破困境提出有针对性的策略。为此，笔者提出了以产权改革为根本，以深化国有企业股份制改革为突破口，以建立政府与国有企业新型关系为推动力，系统推进国有企业改革的一系列观点和措施。继续深化所有权结构的改革是解决国有企业现存问题的主要课题。但要完成这一步骤仍需要采取一系列相关的制度安排，以期通过依赖性路径取得报酬递增的结果，并借此推进国有企业产权改革的进一步深化。无论是国有企业，还是非国有企业，都没有全面优势而只有比较优势，都必须从属于搞好整个国民经济的全局需要。因此，在深化国有企业改革中，实施有进有退的战略选择，改变以往国有资产覆盖过宽、“寸土不让”的僵化局面，在有些不必由国家经营的行业和领域有步骤地实行“适当的退出”，集中资金搞好非国有企业不宜或一时无力进入的“命脉”、“基础”和“高精尖”等行业和领域，应当看作是战略性改组的重要内容。降低国有企业的进入门槛是为了实现国有企业股权的多元化，而股权的多元化除了融资的目的外，更主要的是通过股权的结构多元化来解决国有企业的责任主体、科学决策和风险分担等一系列制度性和机制性问题。实行股份合作制、劳动者股份所有制和虚拟股份制，对企业本身经营管理而言可以在一定程度上解决经理人长期激励不足问题；对经理人而言具有所有权激励功能，有利于股份制企业降低委托代理成本、不断吸引并稳定人才。发展股份合作制、劳动者股份所有制和虚拟股份制不仅是提高企业竞争力、发展现代企业人力资本管理的需要，在一定程度上还有以下作用：宏观上，将使社会主义基本经济制度更趋完善；中观上，将探索一条公有制与市场经济结合广东工业大学管理学硕士学位论文II的有效途径；微观上，有利于投资主体多元化、股权结构合理化、法人治理结构规范化，对现代企业制度的建立和完善具有重要意义。加快国有企业改革，首要的问题是政企关系调整，关键问题是政府职能的转变和与之相适应的政府机构改革。政府职能转变的好坏直接关系到建立现代化企业制度密切相关的各项配套能否切实到位，对进入创新阶段的国有企业改革具有休戚与共的决定性影响，各级党委和政府应把这项工作放到更加突出的位置。 关键词：国企改革 产权改革 股份制改革 国资委定位 配套推进ABSTRACTIIIABSTRACTThe reform of state-owned enterprises is concerning the healthy and fast development of socialist economy, the building of harmony society, as well as the success or failure of the socialist causes construction. However, many aspects of the reform (e.g. multiple property equity structure, separation of government and business, construction of modern enterprise system, etc.) meet great difficulties resulted from the poor competitive and survival abilities of state-owned enterprises influenced by the heavy load and loss. Therefore, through analyzing the current reform of state-owned enterprises and drawing lessons from overseas successful experiences, the author put forward some pertinent strategies to overcome the predicament, that is, to promote a series of viewpoints and measures on the basis of property equity while taking the deepening reform of share holding system as the breakthrough point and the establishment of new relationship between government and state-owned enterprises as the impetus. The main task of settling current issues in state-owned enterprises is to keep strengthening the reform of ownership structure, which must be fulfilled by increasing payment in dependent ways through a series of related system arrangements. Both state-owned enterprises and non-state-owned ones do not have comprehensive advantages but comparative superiorities, which should be subordinated to the overall demands of national economy. Thus the emphases of strategic reconstruction should be carrying out tactics which can both advance and retreat, changing the fossilization of over-covered national assets, withdrawing appropriately industries and fields without national management, as well as improving areas acting as the lifeblood, foundation and most advanced and prcised technology, which are not suitable to introduced in non-state-owned enterprises. Reducing the entry limit of state-owned enterprises is to realize the diversification of share holdings which not only aims at financing, but more importantly, at solving mechanism problems such as responsibility subjects, scientific decisions and risk sharing.Considering the operating management of enterprises, the performance of stock cooperation system, joint stock system for labors and virtual shareholding system can settle problems at a certain extent as follows: doing away with long-term insufficient 广东工业大学管理学硕士学位论文IVincentive of managers effectively; implementing ownership driving function for managers; decreasing the principal-agent expense for share holding enterprises; attracting and keeping talents by low cost. Therefore, the development of above three systems not only satisfies the demands of strengthening competitive ability and managing human capital, but also works on below aspects: in macro-level, it will improve the socialist basic economic system; middle-level, explore an effective way to combine public ownership and market economy; micro-level, benefit the investment subject diversification, the equity structure rationalization and the corporate governance structure standardization, which has important significance on the construction and implement of modern enterprises system. The first important question to quicken the reform of state-owned enterprises is adjusting its relationship with the government while the key point is transforming the government function and reforming its adapted organizations. The performance of the transformation affects the realization of assets which are closely related to the construction of Modern enterprise system and influences decisively on the reform of state-owned enterprises at innovative stage. Therefore, in order to speed up the pace of reform, party committees at all levels and the government should emphasize the transformation, strengthen the leadership, fulfill the targets and take forceful measures.Key words: State-owned enterprise reform， Reform of property equity structure Reform of shareholding system， Orientation of SASAC，Complementary promotion.目 录V 目 录摘 要 .IABSTRACT .第一章 绪 论 .11.1 问题提出 .11.2 国内外文献综述 .31.3 研究思路和主要内容 .4第二章 国有企业改革的历史进程 .62.1 国有企业改革的第一阶段 .62.1.1 进程 .62.1.2 评价 .62.2 国有企业改革的第二阶段 .72.2.1 进程 .72.2.2 评价 .9第三章 深化国有企业改革面临的困难和挑战 .103.1 环境变化给国有企业带来新的挑战 .103.2 国有企业负担沉重 .113.3 产权结构多元化困难重重 .123.4 传统观念阻碍了国企改革 .133.5 国企改革过程中凸显的几个问题 .14第四章 国外国有企业改革的启示 .164.1 英国的国有企业改革 .164.2 德国的国有企业改革 .18广东工业大学管理学硕士学位论文VI 4.3 俄罗斯、东欧国家国有企业的私有化改革 .194.4 国企改革必须重视的几个问题 .20第五章 深化国有企业改革的基本策略 .225.1 从全局出发深化所有权结构改革 .225.1.1 继续降低进入国有企业的门槛 .235.1.2 健全和深化国有企业的退出制度 .235.1.3 建立相对稳定的国有财产代理人队伍 .245.2 着力于机制创建，推进国有企业的股份制改革 .255.2.1 创建新机制 .255.2.2 深化国有企业股份制改革 .265.2.3 通过整体上市深化国企转机建制 .305.3 明确国资委定位，配套推进国企改革 .315.3.1 明确国资委定位的必要性 .315.3.2 明确国资委定位 .325.3.3 转变政府职能，建立新型政企关系 .33结 论 .39参考文献 .41攻读学位期间发表的论文 .43广东工业大学学位论文独创性声明 .44致 谢 .42CONTENTSVIICONTENTSABSTRACT (IN CHINISE) ABSTRACT (IN ENGLISH) Chapter 1 Introduction.11.1 Pointing out the question11.2 Literature review31.3 Research methods and main contents4Chapter 2 The historical course of the reform of state-owned enterprises62.1 The first period.62.1.1 The course.62.1.2 The evaluation.62.2 The second period72.2.1 The course72.2.2 The evaluation8Chapter 3 Difficulties and challenges in deepening the reform103.1 New challenges brought forth by environment changes103.2 The heavy loads of the state-owned enterprises113.3 The promotion of multiple property equity structure meets great difficulties.123.4 Traditional concepts hinder state-owned enterprises from reforming.133.5 Problems raised in the process .14Chapter 4 Enlightenments from overseas.164.1 The reform in the UK.164.2 The reform in Germany.184.3 The privatization reform in Russia and East Europe19广东工业大学管理学硕士学位论文VIII 4.4 Problems be attached importance to in the reform20Chapter 5 Basic strategies on deepening the reform235.1 Deepen the reform of ownership structure prudently from overall situation235.1.1 Keeping reducing the entry limit of state-owned enterprises245.1.2 Perfect and deepen the seceding system of state-owned enterprises245.1.3 Set up a relatively sustainable group of state property agents255.2 Make efforts on the mechanism construction265.2.1 Establishing modern enterprise system. 265.2.2 Deepen the reform of share-holding system265.2.3Reform share-holding system315.3 Define the orientation of SASAC to promote the reform complementarily325.3.1 Define the necessity of SASAC orientation.325.3.2 Define the orientation of SASAC.335.3.3 Transform the government function.34Conclusion.39Reference41Published papers during postgraduate study.43Unique declaration.44Acknowledgment.45第一章 绪 论1 第一章 绪 论1.1 问题提出国有企业改革始终是改革的中心环节，但国有企业改革远未达到预期目的，在新世纪，推进国有企业改革显得更加急迫。国有企业改革的战略性意义，不仅体现在国有企业本身的重要性上，还体现在其对于整个经济改革和发展面临的其他问题的决定作用上。在 20 多年的经济改革过程中，中国面临着几方面的问题。除了国有企业问题之外，还包括经济的周期波动、金融体系的弊端、贪污腐化的孳生、地区差距扩大等方面的问题。这些问题中的任何一个恶化了，都将造成社会的不稳定，更何况这些问题有可能交织在一起爆发。这些问题的存在都和国有企业的改革未取得成功有关（林毅夫，1999a ）。如果国有企业改革最终取得成功，那么这些问题会迎刃而解，否则，这些问题就难以从根本上解决。例如：经济的周期波动，利率受政府控制、不能按市场上资金供需状况来决定。每当出现高通货膨胀预期而实际利率下降时，投资和当前消费的机会成本下降，投资、消费增加，经济就过热；每当出现低通货膨胀预期时，相反的机制导致了经济低迷。利率不能市场化的原因，则是国有企业的生存依赖于银行的低息贷款。而且，银行的贷款 7080贷给国有企业。国有企业经营状况不好，偿债能力低下，这就不可避免地导致了金融体系资产质量的低下，金融风险加大。为维持国有企业的生存而实行的低利率和某些产品的低价格政策，造成了官定价格和市场价格之间的差距，进而为腐败行为提供了条件。同样是为了维持国有企业的生存，改革以来在放开其他产品价格的同时，主要农、矿产品价格人为压低。中国东部地区的比较优势在于制造业，中西部在于初级农矿产业。这样，东部地区经济越发展，就要从中西部地区拿走越来越多的低价农矿产品。这等价于不富裕的中西部对于富裕的东部变相补贴，从而拉大了地区差距。概而言之，上述这些问题存在且难于解决的原因在于国有企业改革还没有最终成功，宏观政策环境和资源配置制度中的一些扭曲，是维持国有企业生存所必须的条件。只有在国有企业改革成功