CAJ | 학술논문

文章以“国有企业分类改革与分类治理”为基本思路，根据中国实际情况，将国有企业基于目标和功能划分为公益性国有企业、（合理）垄断性国有企业和竞争性国有企业，并实际走访调研七家中央国有企业和地方国有企业，探索目前国有企业公司治理现状及存在的问题。研究发现，调研企业普遍认可国有企业分类的必要性和合理性，然而，虽然三种类型国有企业的经营目标和社会功能的性质存在显著差异，其公司治理机制设计却没有因“类”制宜。文章因此以调研结果为基础，针对不同类型的国有企业，提出了国有企业未来可行的改革方向和治理机制设计方案。
문장이“국유기업분류개혁여분류치리”위기본사로，근거중국실제정황，장국유기업기우목표화공능화분위공익성국유기업、（합리）롱단성국유기업화경쟁성국유기업，병실제주방조연칠가중앙국유기업화지방국유기업，탐색목전국유기업공사치리현상급존재적문제。연구발현，조연기업보편인가국유기업분류적필요성화합이성，연이，수연삼충류형국유기업적경영목표화사회공능적성질존재현저차이，기공사치리궤제설계각몰유인“류”제의。문장인차이조연결과위기출，침대불동류형적국유기업，제출료국유기업미래가행적개혁방향화치리궤제설계방안。
This study classifies state -owned enterprises （SOEs） in China into three categories according to their operations and functions. Using the nature of their ＂reforms and governance as the basis for classifica- tion＂, we divided SOEs into the categories of public - welfare SOEs, monopoly SOEs and competitive SOEs and investigated the corporate governance status and problems of seven central and local SOEs. We found that the investigated SOEs confirm the necessity and rationality of classifying SOEs on the basis of reform and govern- ance, and their revenue source and social responsibility mode fit in with our expectations. However, although SOEs in different categories operate with different aims and functions, their corporate governance structures show little difference. Hence, this study makes suggestions for corporate governance reform regarding SOEs in the three categories respectively.