国有企业,在国际惯例中仅指一个国家的中央政府或联邦政府投资或参与控制的企业。在中国,国有企业还包括由地方政府投资参与控制的企业。政府的意志和利益决定了国有企业的行为。国有企业作为一种生产经营组织形式同时具有营利法人和公益法人的特点。其营利性体现为追求国有资产的保值和增值。其公益性体现为国有企业的设立通常 State-owned enterprises, in international practice, only refer to the central government of a country or the federal government to invest or participate in the control of enterprises. In China, SOEs also include those controlled by local governments. The government’s will and interests determine the behavior of state-owned enterprises. As a form of production and management, state-owned enterprises have the characteristics of both for-profit corporations and public-welfare corporations. Its profitability is reflected in the pursuit of the preservation and appreciation of state assets. The public welfare embodied in the establishment of state-owned enterprises are usually