摘 要
论文从中国国有企业的成立的历史背景和传统的管理体制入手，对传统国有企业管理体制的以下六个方面进行阐述：国家对国有企业的管理，国有企业的计划管理，国有企业的投资管理，国有企业的财务管理，国有企业的物资管理，国有企业的劳动工资管理。在此基础上对国有企业管理体制的弊端进行深一步的阐述和分析。进而结合理论界提出的有关管理体制改革的理论，包括了国家对国有企业宏观层面的国有企业产权理论，抓大放小理论和企业自身管理微观层面的人力资本产权理论和KPI( 关键业绩指标)理论，同时，结合这些理论指导下的过去30年中关于国有企业管理体制改革的相关实践，总结分析这些实践对于国有企业管理体制改革的成果及其意义所在。在此基础上提出产权多元化，建立现代企业制度，建立完善法人治理结构和培育和造就企业家队伍是未来国企管理体制改革的目标模式。
关键词：国有企业，管理体制，产权多元化，现代企业制度
Abstract
Papers from the historical background of the establishment of Chinese state-owned enterprises and the traditional management system to start. The traditional state-owned enterprise management system described the following six aspects: the management of state owned enterprises, state-owned enterprise program management, investment management of state-owned enterprises, financial management of state-owned enterprises, state-owned enterprise materials management, labor and wage management of state-owned enterprises. On the basis of the shortcomings of state-owned enterprise management system for further analysis .Then with theorists proposed the theory of the management system, including state owned enterprises at the macro level of the property right theory, and encounter their own management theory and micro-level Human Capital Theory and KPI (key performance indicators) theory, the same time, the combination of these theories over the past 30 years under the guidance of the state-owned enterprises on the relevant practice management system, summarize and analyze these practices for the results of state-owned enterprise management system and its significance. Based on this property in the diversity of establishing a modern enterprise system, establish a sound corporate governance structure and cultivate and foster entrepreneurial team is the future goal of state-owned enterprise management system model.
Keywords: state-owned enterprises, management system, diversified ownership, the modern enterprise system
目 录
一、引 言„„„„„„„„„„„„„„„„„„„„„„„„„„„1
二、传统国有企业的管理体制及其弊端„„„„„„„„„„„„„„1
（一）国有企业的定义„„„„„„„„„„„„„„„„„„„„„1
（二）国有企业成立的历史背景„„„„„„„„„„„„„„„„„„1
（三）传统国有企业的的管理体制„„„„„„„„„„„„„„„„„„2
（四）传统国有企业体制的弊端„„„„„„„„„„„„„„„„„„„3
三、国有企业管理体制改革相关理论„„„„„„„„„„„„„„„„„„4
（一）国企产权结构理论„„„„„„„„„„„„„„„„„„„„„„„5
1. 国有产权结构理论概述„„„„„„„„„„„„„„„„„„„5
2. 国有产权结构的基本特征„„„„„„„„„„„„„„„„„„6
3. 国企产权结构的理论对管理体制改革的指导意义„„„„„„„„6
（二）抓大放小„„„„„„„„„„„„„„„„„„„„„„„„6
（三）人力资本产权理论„„„„„„„„„„„„„„„„„„„„„6
（四）KPI管理模式„„„„„„„„„„„„„„„„„„„„„„„7
四、我国国有企业管理体制的改革尝试及成果„„„„„„„7
（一）国资委的成立„„„„„„„„„„„„„„„„„„„„„„„7
（二）企业产权多元化„„„„„„„„„„„„„„„„„„„„„„8
（三）国有企业董事会的成立„„„„„„„„„„„„„„„„„„„„8
1. 国有企业董事会现状简述„„„„„„„„„„„„„„„„„„8
2. 国有企业董事会成立对国有企业管理体制改革的意义„„„„„„8
五、国有企业改革目标模式„„„„„„„„„„„„„„„„„8
（一）产权多元化„„„„„„„„„„„„„„„„„„„„„„„„„9
（二）建立现代企业制度„„„„„„„„„„„„„„„„„„„„„„9
1. 现代企业制度的主要内容„„„„„„„„„„„„„„„„„„9
2．现代企业制度的建设重点„„„„„„„„„„„„„„„„„„„9
（三）完善法人治理结构„„„„„„„„„„„„„„„„„„„„„10
（四）培育和造就企业家队伍„„„„„„„„„„„„„„„„„„„11
六、结束语„„„„„„„„„„„„„„„„„„„„„„„„„„11 参考文献„„„„„„„„„„„„„„„„„„„„„„„„„„„12
一、引 言
国有企业改革是我国经济体制改革的中心环节。而国有企业管理体制的改革更是国有企业改革的重中之重。
建国初期，由于历史原因，我国国有企业的管理制度在计划经济体制的指导下产生，计划经济一方面为国民经济的迅速发展做出了巨大的贡献，另一方面，随着我国工业系统的完善和发展，计划经济体制制约着我国经济的进一步发展，与此同时，计划经济体制指导下的国有企业管理体制已远远不能支持经济新一轮增长。国有企业管理体制僵硬，国有企业的物资管理，财务管理，投资管理，劳动工资管理体制弊端重重。甚至出现了工厂在建职工澡堂时，想增建一个厕所，都需要层层报批，需要盖多达80枚公章的现象。在现代化的大生产下，市场信息瞬息万变，各种因素及其复杂，新问题亦层出不穷，国有企业出现了缺少活力，效率低下，冗员，亏损等一系列“企业病” 原有的管理体制已远远不能满足国有企业生存和发展的需要。如何建立并完善现代的国有企业管理体制，这已经成为了政府迫在眉睫的问题。
改革开放30年来，我国先后对国有企业进行了产权改革，对国有企业实行了股份制改革，对关系国计民生的行业：钢铁，能源，交通，电力等行业进行了抓大放小，在成立董事会，选用职业经理人等方面进行了尝试并取得了一定的成果。国有企业管理体制有了较大较有成效的改革。
现如今改革亦进入到了一个深水区。如何进一步深化国有企业管理制度改革，需要我们重新探究和思考。
二、传统国有企业的管理体制及其弊端
（1）国有企业的定义：
国有企业又称国营企业，是指不但资本归国家所有，同时还由国家直接经营的企业。包括由地方政府投资参与控制的企业。政府的意志和利益决定了国有企业的行为。
（2）国有企业成立的历史背景：
中国国有企业的建立是与人民共和国建立同时起步的。通过没收官僚资本和外国在华资本，改造民族私人资本，以及国家投资兴建，构成了新中国国有经济的最初基础。我国最初的国有企业管理模式，是以156个苏联援建项目和694个限额以上建设项目的集中统一管理为中心而建立起来的。在这种管理模式下，国有企业称为国营企业，国营企业不但资本归国家所有，同时还由国家直接经营。无论从中央政府与地方政府对国有企业的管理权限来说还是从国家与企业的管理权限来说。都高度集中于中央政府手中，这种体制下，国家对国营企业的管理是高度集中的。
（3）传统国有企业的管理体制
1、国家对国有企业的管理
国家对国有企业是按照“统一领导，分级管理”的原则进行管理的。1953年以前，在中央统一领导下，实行行政大区管理的办法。全国划分为华北、华东、中南、西南、西北、东北6个行政大区，一个大区管几个省。出了在华北地区中央政府直接管理了一部分国营企业以外，其他地区的国营企业基本上是有各大行政区直接管理。1954年取消了大区建制，大型国营企业陆续划归中央各工业部直接管理。到1956年，基本上形成了中央（各主管部）和地方（各省、自治区、直辖市）分级管理体制。对国营企业的管理分为中央管、中央和地方共管以中央管为主、中央和地方共管以地方管为主、地方管等四种形式。1957年，中央政府各部门直接管理的工业企业数达到9300多个，大约占当年国营工业企业总数的16%，工业总产值接近全部国营工业企业总产值的一半。
2、国有企业的计划管理
国有企业的各项经济活动是由国家计划推动的。由国家向国营企业下达指令性生产目标，包括了总产值、主要产品产量、新种类产品试制。重要的技术经济定额、成本降低率和降低额、职工总数、流动资金周转次数、平均工资、劳动生产率和利润。企业按照上级主管部门每年下达的年度计划指标编制季度计划，再按时向上级报批，批准后方可执行。上级主管部门为了全面掌握企业计划，制定了40多种报表，由企业按时填写上报。到1956年，又国家计委统一管理、直接
摘 要
论文从中国国有企业的成立的历史背景和传统的管理体制入手，对传统国有企业管理体制的以下六个方面进行阐述：国家对国有企业的管理，国有企业的计划管理，国有企业的投资管理，国有企业的财务管理，国有企业的物资管理，国有企业的劳动工资管理。在此基础上对国有企业管理体制的弊端进行深一步的阐述和分析。进而结合理论界提出的有关管理体制改革的理论，包括了国家对国有企业宏观层面的国有企业产权理论，抓大放小理论和企业自身管理微观层面的人力资本产权理论和KPI( 关键业绩指标)理论，同时，结合这些理论指导下的过去30年中关于国有企业管理体制改革的相关实践，总结分析这些实践对于国有企业管理体制改革的成果及其意义所在。在此基础上提出产权多元化，建立现代企业制度，建立完善法人治理结构和培育和造就企业家队伍是未来国企管理体制改革的目标模式。
关键词：国有企业，管理体制，产权多元化，现代企业制度
Abstract
Papers from the historical background of the establishment of Chinese state-owned enterprises and the traditional management system to start. The traditional state-owned enterprise management system described the following six aspects: the management of state owned enterprises, state-owned enterprise program management, investment management of state-owned enterprises, financial management of state-owned enterprises, state-owned enterprise materials management, labor and wage management of state-owned enterprises. On the basis of the shortcomings of state-owned enterprise management system for further analysis .Then with theorists proposed the theory of the management system, including state owned enterprises at the macro level of the property right theory, and encounter their own management theory and micro-level Human Capital Theory and KPI (key performance indicators) theory, the same time, the combination of these theories over the past 30 years under the guidance of the state-owned enterprises on the relevant practice management system, summarize and analyze these practices for the results of state-owned enterprise management system and its significance. Based on this property in the diversity of establishing a modern enterprise system, establish a sound corporate governance structure and cultivate and foster entrepreneurial team is the future goal of state-owned enterprise management system model.
Keywords: state-owned enterprises, management system, diversified ownership, the modern enterprise system
目 录
一、引 言„„„„„„„„„„„„„„„„„„„„„„„„„„„1
二、传统国有企业的管理体制及其弊端„„„„„„„„„„„„„„1
（一）国有企业的定义„„„„„„„„„„„„„„„„„„„„„1
（二）国有企业成立的历史背景„„„„„„„„„„„„„„„„„„1
（三）传统国有企业的的管理体制„„„„„„„„„„„„„„„„„„2
（四）传统国有企业体制的弊端„„„„„„„„„„„„„„„„„„„3
三、国有企业管理体制改革相关理论„„„„„„„„„„„„„„„„„„4
（一）国企产权结构理论„„„„„„„„„„„„„„„„„„„„„„„5
1. 国有产权结构理论概述„„„„„„„„„„„„„„„„„„„5
2. 国有产权结构的基本特征„„„„„„„„„„„„„„„„„„6
3. 国企产权结构的理论对管理体制改革的指导意义„„„„„„„„6
（二）抓大放小„„„„„„„„„„„„„„„„„„„„„„„„6
（三）人力资本产权理论„„„„„„„„„„„„„„„„„„„„„6
（四）KPI管理模式„„„„„„„„„„„„„„„„„„„„„„„7
四、我国国有企业管理体制的改革尝试及成果„„„„„„„7
（一）国资委的成立„„„„„„„„„„„„„„„„„„„„„„„7
（二）企业产权多元化„„„„„„„„„„„„„„„„„„„„„„8
（三）国有企业董事会的成立„„„„„„„„„„„„„„„„„„„„8
1. 国有企业董事会现状简述„„„„„„„„„„„„„„„„„„8
2. 国有企业董事会成立对国有企业管理体制改革的意义„„„„„„8
五、国有企业改革目标模式„„„„„„„„„„„„„„„„„8
（一）产权多元化„„„„„„„„„„„„„„„„„„„„„„„„„9
（二）建立现代企业制度„„„„„„„„„„„„„„„„„„„„„„9
1. 现代企业制度的主要内容„„„„„„„„„„„„„„„„„„9
2．现代企业制度的建设重点„„„„„„„„„„„„„„„„„„„9
（三）完善法人治理结构„„„„„„„„„„„„„„„„„„„„„10
（四）培育和造就企业家队伍„„„„„„„„„„„„„„„„„„„11
六、结束语„„„„„„„„„„„„„„„„„„„„„„„„„„11 参考文献„„„„„„„„„„„„„„„„„„„„„„„„„„„12
一、引 言
国有企业改革是我国经济体制改革的中心环节。而国有企业管理体制的改革更是国有企业改革的重中之重。
建国初期，由于历史原因，我国国有企业的管理制度在计划经济体制的指导下产生，计划经济一方面为国民经济的迅速发展做出了巨大的贡献，另一方面，随着我国工业系统的完善和发展，计划经济体制制约着我国经济的进一步发展，与此同时，计划经济体制指导下的国有企业管理体制已远远不能支持经济新一轮增长。国有企业管理体制僵硬，国有企业的物资管理，财务管理，投资管理，劳动工资管理体制弊端重重。甚至出现了工厂在建职工澡堂时，想增建一个厕所，都需要层层报批，需要盖多达80枚公章的现象。在现代化的大生产下，市场信息瞬息万变，各种因素及其复杂，新问题亦层出不穷，国有企业出现了缺少活力，效率低下，冗员，亏损等一系列“企业病” 原有的管理体制已远远不能满足国有企业生存和发展的需要。如何建立并完善现代的国有企业管理体制，这已经成为了政府迫在眉睫的问题。
改革开放30年来，我国先后对国有企业进行了产权改革，对国有企业实行了股份制改革，对关系国计民生的行业：钢铁，能源，交通，电力等行业进行了抓大放小，在成立董事会，选用职业经理人等方面进行了尝试并取得了一定的成果。国有企业管理体制有了较大较有成效的改革。
现如今改革亦进入到了一个深水区。如何进一步深化国有企业管理制度改革，需要我们重新探究和思考。
二、传统国有企业的管理体制及其弊端
（1）国有企业的定义：
国有企业又称国营企业，是指不但资本归国家所有，同时还由国家直接经营的企业。包括由地方政府投资参与控制的企业。政府的意志和利益决定了国有企业的行为。
（2）国有企业成立的历史背景：
中国国有企业的建立是与人民共和国建立同时起步的。通过没收官僚资本和外国在华资本，改造民族私人资本，以及国家投资兴建，构成了新中国国有经济的最初基础。我国最初的国有企业管理模式，是以156个苏联援建项目和694个限额以上建设项目的集中统一管理为中心而建立起来的。在这种管理模式下，国有企业称为国营企业，国营企业不但资本归国家所有，同时还由国家直接经营。无论从中央政府与地方政府对国有企业的管理权限来说还是从国家与企业的管理权限来说。都高度集中于中央政府手中，这种体制下，国家对国营企业的管理是高度集中的。
（3）传统国有企业的管理体制
1、国家对国有企业的管理
国家对国有企业是按照“统一领导，分级管理”的原则进行管理的。1953年以前，在中央统一领导下，实行行政大区管理的办法。全国划分为华北、华东、中南、西南、西北、东北6个行政大区，一个大区管几个省。出了在华北地区中央政府直接管理了一部分国营企业以外，其他地区的国营企业基本上是有各大行政区直接管理。1954年取消了大区建制，大型国营企业陆续划归中央各工业部直接管理。到1956年，基本上形成了中央（各主管部）和地方（各省、自治区、直辖市）分级管理体制。对国营企业的管理分为中央管、中央和地方共管以中央管为主、中央和地方共管以地方管为主、地方管等四种形式。1957年，中央政府各部门直接管理的工业企业数达到9300多个，大约占当年国营工业企业总数的16%，工业总产值接近全部国营工业企业总产值的一半。
2、国有企业的计划管理
国有企业的各项经济活动是由国家计划推动的。由国家向国营企业下达指令性生产目标，包括了总产值、主要产品产量、新种类产品试制。重要的技术经济定额、成本降低率和降低额、职工总数、流动资金周转次数、平均工资、劳动生产率和利润。企业按照上级主管部门每年下达的年度计划指标编制季度计划，再按时向上级报批，批准后方可执行。上级主管部门为了全面掌握企业计划，制定了40多种报表，由企业按时填写上报。到1956年，又国家计委统一管理、直接