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我国国有企业的改革,无论是放权让利、利改税还是承包制抑或是公司制改造,都没能从本质上解决所有者缺位的问题,“短期行为”、“代理问题”、“内部人控制现象”等等,所有的这一切大多可以归于产权不明晰、分配机制不合理、治理结构不完善。因此,以建立高级管理人员认股权证制度为契机,进一步改善我国企业的法人治理结构将成为下一步我国国有企业改革的重点。
The reform of state-owned enterprises in our country failed to solve the problem of owners' absence in essence, no matter whether they were decentralization, profit-sharing tax reform, contract-making system or company system reform, “short-term behavior”, “agency problem”, “ Control phenomenon ”and so on, all of which can be attributed mostly to unclear property rights, the distribution mechanism is irrational, the governance structure is imperfect. Therefore, to establish a system of warrants for senior managers as an opportunity to further improve the corporate governance structure of China's enterprises will be the next step in the reform of China's state-owned enterprises.