论文标题:员工持股制度与国有企业改革
Employee Stock Ownership Institution and The Reform of State-Owned Enterprises
论文作者 尹智雄
论文导师 徐金发,论文学位 博士,论文专业 管理工程
论文单位 浙江大学,点击次数 977,论文页数 198页File Size7593k
2001-03-01论文网 http://www.lw23.com/lunwen_144087/ 国有企业,员工持股制度,资本逻辑,劳动逻辑, 共同治理模式,实证分析
State-Owned enterprises;Employee Stock Ownership Institution; The Capital logic;The labor logic;The Co-governance model; Demonstrative analysis
论文的主题是研究员工持股制度在中国国有企业改革进程中的重要意义和作用。从世界范围看，员工持股制度的发展已趋于国际化，已经被众多的实践证明是一种非常有效的制度安排。员工持股制度作为一种广为世界各国接受的制度，是适应了政府管理和企业发展的双重目标的。其中，员工持股的激励功能对企业经营业绩的提升作用十分明显，这也是员工持股制度迅速得以推广的重要动因。 我国国有企业改革，一直伴随着员工持股的试点，而且涉及到各种类型的企业。在这些企业中，员工有出资者和劳动者的双重身份，体现出较强的自主性和参与意识，推动了企业经营管理的完善。1997年，在十五大报告明确指出员工持股是公有制的有效实现形式之一后，员工持股制度的建立更呈星火燎原之势，得到了迅速的发展和完善。 从员工持股制度在中国的试点和发展可以预见，员工持股制度在中国市场化进程不断加快的条件下，必将在更广的范围内被接受，并对中国经济的发展产生重大的影响。因此，对员工持股制度的研究，是国有企业改革向纵深发展进程中必须面对的重大理论问题和现实问题。 在论文中，笔者试图在全球经济一体化和中国积极融入国际经济社会两大背景下根据管理学和经济学的基本理论，按照规范分析与实证分析相结合、历史分析和现实分析相结合、一般分析和个别分析相结合的原则，从具体到抽象，再从抽象到具体，综合进行探讨，以期加强分析深度。 论文共分为七章，主要内容如下： 一、导论 导论部分主要是界定论文的分析对象，提出问题和分析问题，勾划出论文的分析框架。 在界定论文的分析对象内涵的基础上，为了论述员工持股制度在国有企业改革进程中的作用，笔者对改革开放前国有企业低效率运作的原因、国有企业改革历程和 浙江大学博士学位论文存在的问题进行了分析。笔者认为，历经二十多年的改革，国企改革取得了较明显的成果。 然而，国有企业的低效率状况仍没有根本改变，深化改革的若干深层次问题仍没有真正解决，国有企业二十年改革实践证明，单纯依靠放权让利是无法取得突破性进展的，必须通过系统化的制度创新深化国有企业改革，才能解决上述问题。但值得注意的是，目前流行的改革思路遵循的基本上是资本逻辑。 按照资本逻辑构建现代企业制度的思路，不仅在理论上面临着越来越大的挑战，而且在实践中也被证明未必是最优化的企业所有权安排。理论和实践都可证明：适合我国国情的国有企业改革思路应是实现资本逻辑与劳动逻辑的有机结合，不仅使经理人员成为企业治理结构的主要角色，而且应通过劳动者参与企业所有权分配，使劳动者由被动的受监督者变为主动的参与者c对于竟争性的国有企业来说，公司员工持股制度是建立在资本逻辑与劳动逻辑有机统一思路基础上的企业共同治理制度的一种具体实现形式。 二、资本遏惧与劳动遏辑 资本逻辑实质上就是资本雇佣劳动逻辑，这一逻辑包含了一系列无法解脱的内在矛盾。这主要体现在以下几个方面：（一）生产目的与生产手段的矛盾。（二）生产条件与实现条件的矛盾。（三）资本主义生产力和资本主义占有形式之间的矛盾。 由于资本逻辑蕴含着不可调和的内在矛盾，许多经济学家转而关注以下问题：如果企业的所有权归劳动者，是不是必然导致理想的企业制度产生呢？ 从南斯拉夫自治企业的实践未看，劳动逻辑在一定程应上改进了国有企业的低效率状况。但是，也产生了一些弊端，如与古典资本主义企业一样，工人管理经济也难以与规模经济兼容；会出现信息不对称现象，导致部分人“搭便车”；另一方面规模扩大使监督成本上升，容易形成严重的官僚主义。可见，极端强调劳动逻辑也是不合适的。 企业是物质资本和人力资本的特殊合约。企业要有效卒，这就需要做到物质资本所有权与人力资本产权统筹考虑，资本逻辑与劳动逻辑相贯通、相融合。 近年来，我国国有企业改革思路的选择非常明显地打上了资本逻辑的烙印。沿袭这一思路，进一步深化改革将困难重重。因此，如何在强调资本逻辑的同时，引入劳动逻辑，将是深化企业改革的关键。互互 浙江大学博士学位论文 三、利3闰分享制度与共同治理榜式 利润分享制度把工人的工资与某种能够恰当反映厂商经营的指数（如利润）相联系。在分享制度下劳动报酬支付方式的变革，不仅会影响企业的决策，而且有助于实现充分就业与稳定物价的双重目标。 利润分享制度尽管有着不少积极功能，但企业是否实行分享制度是由资本所有者决定的，因为工人并没有财产基础，从而游离于企业治理结构之外。共同治理模式则是以制度的形式明确了企业必须为利益相关者服务，劳动者可以分享剩余索取权和控制权，因此，在协调劳资关系上体现出更积极的作用。 共同治理模式是在单一治理模式上发展过来的。在共同治理模式下?
The topic of this dissertation is employee stock ownership institution? s important signification and function in the process of The reform of statewned enterprises in China. The development of employee stock ownership institution has gone to internationalization in the view of the world , it is a sort of very effective institution proved by much practice. Being a sort of institution accepted by many countries in the world, employee stock ownership institution adapts the two goals of government s management and development of the enterprise. Thereinto, inspiriting function of employee stock ownership institution has quite obvious effect on the exaltation of the enterprise? s managing achievement , this is an important cause that employee stock ownership institution has been popularized rapidly. The reform of the SOES has gone with the experiments of employee stock ownership institution and come down to the various kinds of enterprises. The employees have the dual identities of investors and laborers. In these enterprises, it has materialized the stronger independent and joining consciousness, and promoted the perfect of the management and administration of the enterprise. After the report of ? The l5~ Plenary Congress of Chinese Communist Party? definitely pointed employee stock ownership institution was one of effective patterns of public owned system, employee stock ownership institution has been rapidly developed and perfected. According to the experiment and development of employee stock ownership institution in China, we can foresee, it will he accepted in the more extensive extension, and will produce grave influence to the economical development in China. Therefore, the study in employee stock ownership institution is the great problem of theory and realism affronted by us in the process of deep development of the Reform of SOES. The author has synthetically discussed the topic of the thesis According to the basic theories of management and economics. The thesis has seven chapters , and its basic content is the following. 1 Introduction This sect ion mainly hounds the analyzed objects, puts forward and analyses the problems, and touches off the analyzing frame of the thesis. On the foundation of hounding thu. meaning of the analyzed objects of the thesis ,the author analyses the causes of lower efficiency in the SOES before the reform and opening and the existing problems of reform in the SUES. The author pointed that , Gone twenty years, the reform has acquired more obvious achievement. Nevertheless, the lower efficiency in the SUES hasn"t been radically changed ,many problems of deepening the reform of SOES have not resolved in deed yet. The twenty years? practice of the reform of the SOES proves we must deepen the reform of the SOES by innovating systematically institution, so we can resolve the problems. but it is noticeable that the thought basically follows the capital logic. According to the thought of the capital logic, not only establishing modern enterprise institution has been faced with the challenge in theory, but also the practice proved it must not be the optimization in arranging enterprise ownership. The thought of the reform fitted the situation of our country should be the better combination of the capital logic and labor logic. So the managers will become the mainly parts of enterprise fathering structure, and the laborers become active participators by participating in the distribution of enterprise
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