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1、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
2、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
3、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
4、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 配套推进编制的指导思想是以工程的“质量、进度、安全”为核心，在组织机构、施工措施、安全生产上进行了组织落实，本技术文件将作为今后指导施工生产的依据。该工程将列为我公司昆山地区的重点工程，实行以合同工期为目标的项目法施工，全面履行工程合同，保竣工、保质量、保后期服务。ABSTRACTTh
5、e 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 o
6、f 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 an
7、d 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
8、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 wa
9、ys 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
10、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
11、, 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, scient
12、ific 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 incentive of mana
13、gers 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 abil
14、ity 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 structu
15、re 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
16、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 em
