石明磊 内容摘要 国有资产改革是我国社会主义市场经济体制建设的核心环节。从1978年至今，我国国有资产改革已经30年历程。综观整项改革，取得了国有企业向市场主体归位、国有资产规模效益大幅提高的历史功绩，为建立社会主义市场经济体制奠定了坚实基础。但反思这一改革进程，不得不看到，在向市场主体大步归位的同时，我国国有企业也在不断远离日渐兴起的企业社会责任世界潮流和由其本质所决定的企业性质。如何更为完善设计国有资产运营的目标及其实现机制？本文对此进行了探讨。 导言部分简要阐述了国有企业改革在社会主义市场经济体制建设中的重要作用，提出了反思改革历程的命题，并设计了在回顾我国国有企业、国有资产改革历史的基础上，回归国有资产自身独特性质和功能定位，应用并扩展企业社会责任理论，集成关于资产监管的最新理论成果，探讨兼容企业自身利益与公共责任双重目标的运营监管体系的研究思路。 第一章回顾30年的国有企业改革历程，指出经历了从放权让利到建立现代企业制度两大发展阶段，虽然其中有诸多的曲折反复，但主线却一直是清晰而明确的，那就是把国有企业从一切由政府部门包办的附属物向独立经营、自负盈亏的市场主体转变。与之相适应的是国有资产管理体制改革取得了明显进展，新的国有资产监督管理体制初步建立。在肯定这一改革进程历史功绩，指出在充分张扬企业作为市场主体的同时，作为社会一分子的国有企业应当对社会承担的责任却在一定程度上被淡忘。 第二章对企业社会责任运动的历史、理论以及内容进行研究。企业社会责任的实践经历了一个由形成雏形到劳动者维权等三大运动进一步推动发展的历史过程，逐渐在全球范围内形成了一股势不可挡的浪潮。与蓬勃开展的企业社会责任运动相伴而行的是企业社会责任合法性的论证和阐释工作。相关学者从管理学、社会学以及政治学等方面对企业社会责任进行研究论证，形成了不同的学派，由此决定形成了不同的企业社会责任评价体系。 第三章对国有资产的性质及由此决定的企业责任进行了研究。采用类比性的论述方法从正反两个方面描述了国有资产在世界范围内大量普遍存在的事实。研究了现代经济学关于国有资产存在的理论论证。特别是，基于尽可能多的典型国家国有资产形成和变化的历史轨迹，探寻人们对国有资产“形而下功能”的期望的历史规律。明确了国家对内、对外目标的一般属性，提出了由国家目标所决定的国有资产应当在确保经济效益的同时，担当提高国家经济动员能力、确保国家经济安全、贯彻国家宏观政策、提供社会公共产品四个方面的重要责任。 第四章对国有资产运营目标及其实现机制进行了具体设计。首先对认为国有企业只应当承担单一目标这一观点进行了驳斥，综述了机制设计理论的基本观点。研究了随着人们对企业绩效概念理解的深化以及经济社会发展不断迸发出的新需求，企业绩效评价技术经历的由财务评价起步到向责任会计全面扩展成熟过程。在综述我国国有资产运营目标监管机制设计历史的基础上，提出了集经济责任、社会责任以及国家责任于一体的“三位一体”的评价体系。基于国有资产运营者的物质需求和精神需求，提出了建立以“年薪＋股权”为主要内容的经济责任导向的物质激励机制和以“声誉＋转政”为主要内容的公共责任导向的精神激励机制。 关键词：国有资产 运营目标 公共责任 激励机制 Abstract The reform of state-owned assets is the key part for China’s building the socialism market economy. China’s reform of state-owned assets has undergone for thirty years since 1978. In overview, the reform achieves history credits including the reposition of state-owned enterprises into market players, the sharp increase of scale profits of state-owned assets, which lays a solid foundation for establishment of socialism market economy. But in the other aspect, we should pay attention that China’s state-owned enterprises are deviating from the international trend of company’s social responsibility and the intrinsic attributes which an enterprise should have. How to polish the objects of state-owned asset operation and its implementation mechanism? That is the very subject of this paper. Introduction part of this paper briefly explains the important value of state-owned enterprise reform in the process of building the socialism market economy and points out the issue of rethinking reform process. This part also sets the research idea of discussion over the operation supervision system with dual objects of enterprise itself interests and public liabilities, with application and expansion of the enterprise social responsibility theory and the updating academic achievements of asset supervision, based on the review of the history of China’s state-owned enterprise and assets reform and the reposition of the special attributes and functions of state-owned assets. Chapter one reviews the thirty years’ process of state-owned enterprise reform and points out such reform undergoes two stages including releasing powers and establishing modern corporate systems. The main clue which is to change the state-owned enterprises from governmental subsidiaries into independently operating and financing market players is always clear. The reform of state-owned assets management regime sharply goes forward, and the new regime of state-owned assets supervision has come into being. Such great achievements of reforms deserve esteem, but the social responsibilities of state-owned enterprises as members of society have been ignored when the market value of state-owned enterprises has been overheated. Chapter two researches on the history, theory and content of the corporate responsibility movement. The practice of corporate responsibility undergone a history process from coming into being to labor rights protection, and such trend gradually upgraded an unconquered swim all over the world. In line with the rapid development of corporate responsibility movement, the researches and explanations of the legitimate of corporate responsibility have come out. Researchers discuss corporate responsibility from management science, sociology and politics etc. and form diverse schools, which arises different appraisal systems on corporate responsibility. Chapter three researches on the corporate responsibility determined by the nature of state-owned assets. Through analogy, the chapter discusses the fact of state-owned assets extensive existence all over the world from positive and negative aspects. Especially, such part probes into the history rules of public expectation for the under being function of state-owned assets based on the history records of forming and development of state-owned assets in typical countries. Such discussion clarifies the general nature of domestic and abroad objections of a state and points out that state-owned assets shall assume four responsibilities including improvement of ability to mobilize state economy, protection of state economy safety, implementation of state macro policies and providing social public products with addition of pursuing economic profits, which are determined by the state objections. Chapter four designs the state-owned assets operation regime and its realizing mechanism. Firstly, such chapter rebates the view that state-owned enterprises should only assume a single objection and sums up the basic views of regime designation theory. Chapter four researches on the update needs arising from the understand deepening over the enterprise performance concept and the development of economics and society. The enterprise performance appraisal techniques have undergone a development process from financial appraisal to responsibility accounts, which is included in this chapter. This part points out a new appraisal system of a trinity of economic responsibility, social responsibility and state responsibility based on the summarizing of the history of China’s state-owned asset operation objections supervision system. Based on the mental and economic needs of state-owned asset operators, the paper points out that establishing economic responsibility oriented economic encouragement regime with “salary plus shares” and public responsibility oriented mental encouragement regime with “fame and access to political officials”. Key Words: State-owned Assets, Operation Objections, Public Responsibility, Encouragement Regime.