摘要 党的十八届三中全会提出鼓励非公有制企业积极参与国企改革以来,国企混改步伐加快,领域拓宽,引进战略投资者成了很多尚不具备上市能力国有企业选择的方式,用以得到资金、技术、资源的支持,并改善股权结构和管理机制,同时员工持股也作为一种方案被很多国企叠加到混改路径中来。江苏省医药有限公司(简称江苏医药)按照政策要求和自身战略发展需要,2018年开始实施混改方案,历时一年多顺利完成了同步引入战略投资者和员工持股。江苏医药对于自身面对的机遇和挑战、优势和短板有着明确的认识,对混改持有清晰的目标,它成功引入战略投资者和员工持股的经验能够为很多国企提供模板,也能够为改善当前国企混改中存在的种种问题提供借鉴意义。 Since the third plenary session of the 18th CPC Central Committee proposed to encourage non-public-owned enterprises to actively participate in the reform of state-owned enterprises,a new round of state-owned enterprise reforms had also officially started.In accordance with policy requirements and its own strategic development needs,Jiangsu Pharmaceutical Co.,Ltd.has implemented a mixed reform plan since 2018,and it has successfully completed the simultaneous introduction of strategic investors and ESOP.Jiangsu Pharmaceutical Co.,Ltd.has a clear understanding of the opportunities and challenges,advantages and shortcomings it faces,and has a clear goal of mixed reform.It successfully introduced the experience of strategic investors and ESOP,which can provide a template for many state-owned enterprises and can also provide a reference for improving the current problems in the mixed reform of state-owned enterprises.
机构地区 复旦大学经济学院 复旦大学出版社有限公司
出处 《管理会计研究》 2021年第1期74-81,103,共9页 MANAGEMENT ACCOUNTING STUDIES
基金 国家自然科学基金面上项目“心理契约、管理控制系统与企业创新绩效”(项目批准号71972120) 上海市哲学社会科学一般课题“国有企业实施员工持股计划的激励效应研究(2018BJB006) 教育部人文社会科学重点研究基地重大项目“全球金融市场联动与中国经济增长研究”(16JJD790011)。
分类号 F27 [经济管理—企业管理]
