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本文基于《OECD国有企业公司治理指引》,分析了国有企业目标、国家所有权及其行权方式。文章认为,针对国有企业各类目标之间的冲突,应该视国有企业盈利目标的实现为国有企业各类社会政策目标实现的手段;置于国有企业公司治理的框架内,国家所有权及行权方式是必须要首先明确的关键问题。国家股东身份的认定及基于国家股东价值最大化角度来分析问题,不仅仅是国有企业公司治理目标的理性回归,也是对国家所有权本质属性的认定与国家所有权行权方式的现实总结。
Based on the OECD Corporate Governance Guidelines for State-Owned Enterprises, this paper analyzes the objectives of state-owned enterprises, state ownership, and the way they exercise their rights. The article believes that in light of the conflict between the various objectives of state-owned enterprises, the realization of the profitability goals of state-owned enterprises should be regarded as a means to realize various social policy objectives of state-owned enterprises; it should be placed within the framework of corporate governance of state-owned enterprises, and the state ownership and exercise of rights It is a key issue that must be clearly identified first. The identification of national shareholder status and the analysis of issues based on the perspective of maximizing the value of state shareholders are not only a rational return of state-owned enterprise corporate governance goals, but also a summary of the identification of the essential attributes of state ownership and the state ownership exercise.