中国国有企业的政治治理

IF 1.9 Q2 BUSINESS, FINANCE

China Journal of Accounting Research Pub Date : 2022-06-01 DOI:10.1016/j.cjar.2022.100236

Xiankun Jin , Liping Xu , Yu Xin , Ajay Adhikari

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引用次数: 20

摘要

国有企业是中国共产党和中国国家的经济基础和政治基础。国有企业改革的总方针是坚决贯彻党的领导和现代企业制度。这一原则为中国国有企业创造了一种政治治理体系——一种以党领导、国有制、党干部管理、党参与企业决策和党内监督为特征的党主导的治理体系。本调查解释了中国国有企业政治治理的逻辑，展示了该制度各要素的演变和当前实践，并讨论了学术研究和实地研究的结果。

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Political governance in China’s state-owned enterprises

State-owned enterprises (SOEs) are both the economic and political bases of the Chinese Communist Party (the Party) and the Chinese state. The overarching principle of SOE reform is to firmly implement the Party’s leadership and the modern enterprise system. This principle creates a political governance system in China’s SOEs—a Party-dominated governance system characterized by Party leadership, state ownership, Party cadre management, Party participation in corporate decision-making, and intra-Party supervision. This survey explains the logic of political governance in China’s SOEs, presents the evolution and current practices of each element of the system, and discusses findings from both academic research and the field.

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来源期刊

China Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

4.70

自引率

0.00%

发文量

295

审稿时长

15 weeks

期刊介绍： The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.