国有企业由于特定的历史环境和特殊使命,长期以来一直承担着大量的社会管理职能,导致其“业绩不佳”。本文从制度安排和交易费用理论角度分析了国有企业承担社会职能的成本、效益和效率问题,指出剥离企业社会职能不能采取“一刀切”方式,应考虑剥离与不剥离两种制度安排下的交易费用与运行效率。 Due to the specific historical environment and special mission, state-owned enterprises have long assumed a large number of social management functions, leading to their “poor performance.” This paper analyzes the cost, efficiency and efficiency of state-owned enterprises undertaking social functions from the point of view of institutional arrangement and transaction cost theory. It points out that we can not adopt the “one size fits all” approach to the social function of enterprises, and should consider the two systems of separation and non- Transaction costs and operational efficiency.