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国有资本运营职能从国有企业剥离的改革逻辑及绩效评价体系重构
引用本文:文宗瑜,宋韶君.国有资本运营职能从国有企业剥离的改革逻辑及绩效评价体系重构[J].北京工商大学学报(社会科学版),2018,33(2):10-17, 104.
作者姓名:文宗瑜  宋韶君
作者单位:中国财政科学研究院,北京 100142;北京工商大学国有资产管理协同创新中心,北京 100048 中国财政科学研究院,北京,100142
基金项目:国家社会科学基金重大项目,北京市社会科学基金重大项目
摘    要:国有企业在从事资本运营和产业经营过程中,往往是产业经营被忽略,产品创新和产业升级被忽视,依赖资本运营不断甚至无限做大资产规模成为大多数国有企业的目标.通过深化国有企业改革,把国有资本运营职能从国有企业剥离,由国有资本投资公司和运营公司进行国有资本的专业化运营,国有企业回归产品产业经营,进而专注于实体经济,实现国有资本运营与国有企业经营的各司其职.与国有资本运营职能从国有企业剥离相适应,要重新构建国有资本专业化运营的绩效评价体系.国有资产资本化率、国有资产总额年平均周转率、国有股权创新覆盖率等指标,应纳入国有资本专业化运营的绩效评价体系中,并设计成为核心绩效评价指标.

关 键 词:国有资本  运营职能  绩效评价  国有资产资本化率  国有资产总额年平均周转率  国有股权创新覆盖率  state-owned  capital  operational  function  performance  appraisal  capitalization  rate  of  state-owned  assets  an-nual  average  rate  of  total  value  of  state-owned  assets  coverage  rate  of  state-owned  equity  innovation
收稿时间:2017/10/15 0:00:00

Reform Logic in Divestiture of Operational Function of State-owned Capital from SOEs and Reconstruction of Performance Appraisal System
WEN Zongyu and SONG Shaojun.Reform Logic in Divestiture of Operational Function of State-owned Capital from SOEs and Reconstruction of Performance Appraisal System[J].Journal of Beijing Technology and Business University:Social Science,2018,33(2):10-17, 104.
Authors:WEN Zongyu and SONG Shaojun
Institution:Chinese Academy of Fiscal Sciences, Beijing 100142, China;Collaborative Innovation Centre for State-owned Assets Administration, Beijing Technology and Business University, Beijing 100048, China and Chinese Academy of Fiscal Sciences, Beijing 100142, China
Abstract:The state-owned enterprises are engaged in both capital operation and industrial management. Frequently,indus-trial management is ignored and industrial upgrading of product innovation is neglected. Dependence on capital operation to con-tinuously and even unlimitedly expand the asset scale has become the goals of most state-owned enterprises (SOEs). By deepe-ning the reform in the SOEs with state-owned assets for the divestiture of operational function of state-owned capital from SOEs, the corporations invested and operated by state-owned assets can carry out the specialized operation of state-owned assets,and the SOEs can revert to industrial management of products with focus on real economy,which makes the state-owned capital operation and SOE's industrial management take their own responsibility. To adapt to the divestiture of operational function of state-owned capital from SOEs,the performance appraisal system should be reconstructed for the specialized operation of state-owned assets. The index such as capitalization rate of state-owned assets,annual average rate of total value of state-owned assets,coverage rate of state-owned equity innovation,etc. should be put in the performance appraisal system for the specialized operation of state-owned assets and should be designed to be core index for performance appraisal.
Keywords:state-owned capital  operational function  performance appraisal  capitalization rate of state-owned assets  annual average rate of total value of state-owned assets  coverage rate of state-owned equity innovation
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