發(fā)布時(shí)間：2018-02-10 00:10

  本文關(guān)鍵詞： 國企分類改革 分類治理 股權(quán)結(jié)構(gòu) 高層治理結(jié)構(gòu) 激勵(lì)機(jī)制　出處：《中山大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版)》2017年04期 　論文類型：期刊論文

【摘要】：本文利用2008—2013年的國有上市公司為樣本,對(duì)我國國有上市公司分類治理的現(xiàn)狀進(jìn)行研究。主要發(fā)現(xiàn):(1)國有上市公司在股權(quán)結(jié)構(gòu)和激勵(lì)機(jī)制方面已具備一定的分類治理差異,而在對(duì)企業(yè)決策更具實(shí)質(zhì)性影響的高層治理結(jié)構(gòu)安排卻仍沒有顯著的治理差異;(2)不同層級(jí)政府控制的國企在推進(jìn)分類改革進(jìn)程中存在差異,其中省屬國有上市公司在推行分類治理上走在前列;(3)從時(shí)間序列上看,國有股東對(duì)國有上市公司的持股結(jié)構(gòu)比較穩(wěn)定且已顯現(xiàn)出一定的分類治理差異,激勵(lì)機(jī)制從2011年加快國企分類改革后才逐步表現(xiàn)出顯著差異化的治理特征,而高層治理結(jié)構(gòu)安排卻始終不存在顯著的治理差異。
[Abstract]:In this paper, the current situation of classified governance of state-owned listed companies in China is studied by using the sample of state-owned listed companies from 2008 to 2013. It is mainly found that the state-owned listed companies have some differences in governance in terms of ownership structure and incentive mechanism. However, there is still no significant difference in the arrangement of high-level governance structure, which has more substantial influence on enterprise decision-making. (2) the state-owned enterprises controlled by different levels of government have differences in the process of promoting classified reform. In terms of time series, the structure of state-owned shareholders' ownership of state-owned listed companies is relatively stable and has shown some differences in classified governance. Since 2011, the incentive mechanism has been speeding up the reform of the classification of state-owned enterprises.
【作者單位】： 中山大學(xué)管理學(xué)院;中山大學(xué)現(xiàn)代會(huì)計(jì)與財(cái)務(wù)研究中心;中山大學(xué)嶺南學(xué)院;
【基金】：國家自然科學(xué)基金面上項(xiàng)目“關(guān)聯(lián)股東的治理角色研究”(71272202);國家自然科學(xué)基金面上項(xiàng)目“管理層盈余預(yù)測(cè)與公司債務(wù)契約研究”(71472162);國家自然科學(xué)基金面上項(xiàng)目“國有企業(yè)分類改革集團(tuán)重組與治理”(71572201) 教育部人文社科項(xiàng)目“IPO|券商聲譽(yù)與投資者保護(hù)”(14YJC790086) 財(cái)政部會(huì)計(jì)名家培養(yǎng)工程項(xiàng)目
【分類號(hào)】：F276.1;F832.51

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本文編號(hào)：1499191