国企改制：基于治理与管理内涵职能的深化分析

公司治理是公司“依法管理”的重要体现。它为维护所有者权益和公司各利益主体间的权益制衡从而规范化行使其权能，为公司外向型决策机制的形成和市场化战略营运发展亦即企业家的选拔造就提供了必要的体制保障。作为公司治理战略意向实现方式的公司管理。在实际上成为企业家才能或企业家精神导向下的管理创新过程中。反过来又有力推动公司治理和战略构想的创新发展。从公司治理与公司管理内涵职能深化分析的视角，考察我国国企改制现实，可看到当前国资管理中“国资委模式”，存在诸多应予以关注的问题。

SOE Reform： A Deepening Study Based on Connotational Function of Management and Governance

Corporate governance is an important embodiment of managing company by law. It provides necessary institutional support to balance the rights and interests of owners and the interests of the company＇s interest-subjects for standardizing the exertion of its powers, and forming the export-oriented decision-making mechanism of companies and realization of strategic market development. Corporate management as a means of achieving strategic intention promotes the innovation and development of corporate governance and strategic conception in turn in the process of management innovation which is guided by entrepreneurial abilities and spirit, From the perspective of deeply analyzing corporate governance and corporate management＇s connotation function to study reform of Chinese state-owned enterprises, the paper points out the current state-owned assets management ——the State-owned Property Supervision ＆ Administration Committee model—— should deserve a lot of concern.