以下放或扩大管理自主权、财务自主权为主线,我国政府对国有企业的管理模式实现了从“管工厂”到“管企业”、“管企业”到“管资产”、“管资产”到“管资本”的三次转型或跨越,如今形成产权关系基本明晰、政企关系相对简单、管理框架基本符合现代企业制度规范的国资管理格局。但由于长期以来的“一股独大”和外部监督乏力,国有企业仍存在因治理结构和机制不完善所带来的诸多问题,突出表现在内部人控制、预算软约束和激励约束机制等方面。未来国有企业改革,应以混合所有制改革为契机,有步骤地建立国有股权流动机制,引进具有大宗股份的积极股东,打造集权分权适度、决策程序独立、监督机制有效、激励模式健全的公司治理体系。 The following release or expansion of management autonomy and financial autonomy as the main line, the Chinese government’s management of state-owned enterprises from the “factory management” to “management”, “management” to “management” assets Now, there are three transitions or leaps and bounds in the relationship between property rights and ownership, the relatively simple relationship between government and enterprises, and the management framework basically conforming to the state-owned asset management pattern of the modern enterprise system. However, due to a long history of “single domination” and lack of external oversight, SOEs still have many problems arising from the imperfect governance structure and mechanism, which are highlighted in internal control, soft budget constraints and incentive and restraint mechanisms etc. The reform of state-owned enterprises in the future should take the opportunity of mixed ownership reform as an opportunity to establish a mechanism for the flow of state-owned equity in a step-by-step manner and introduce active shareholders with a large number of shares to create a corporate governance system with decentralization decentralization, independence of decision-making procedures, effective supervision mechanism and sound incentive model system.