摘要
企业目标是决定企业行为的关键因素,我国的国有企业具有利润目标和多重非利润目标,从这个角度出发,可以解释国有企业的低效率的根源,同时可以说明,不改变利润目标和多重非利润目标并存的状况,国有企业改革不可能取得突破。国有企业多重目标的形成源于作为出资人的政府的多重目标,要实现国有企业目标单一化,就必须改变国有资产的出资人体系,成立独立于政府的、以国有资产保值增值为惟一职责的国有资产管理机构。
China's SOEs are endowed with multiple motives including profit maximization and other non-profit oriented ones. The inefficiency of SOEs can be explained from this point of view. Since the structure of SOEs' property rights is the fundamental factor in the process of the formation of the multiple non-profit motives, the innovation of the property rights structure must be the next step of the reform. We need an independent holder of the state owned capital whose only target is to add value to the existing state capital.
出处
《北京大学学报（哲学社会科学版）》
CSSCI
北大核心
2004年第3期22-35,共14页
Journal of Peking University(Philosophy and Social Sciences)
