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State-owned enterprises in China: A review of 40 years of research and practice

China journal of accounting research, 2020-03, Vol.13 (1), p.31-55 [Peer Reviewed Journal]

2019 Sun Yat-sen University ;ISSN: 1755-3091 ;EISSN: 2214-1421 ;DOI: 10.1016/j.cjar.2019.12.001

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  • Title:
    State-owned enterprises in China: A review of 40 years of research and practice
  • Author: Lin, Karen Jingrong ; Lu, Xiaoyan ; Zhang, Junsheng ; Zheng, Ying
  • Subjects: China ; Literature review ; State-owned enterprises (SOE)
  • Is Part Of: China journal of accounting research, 2020-03, Vol.13 (1), p.31-55
  • Description: State-owned enterprises (SOEs) are important components of the Chinese economy. Although SOEs are generally considered inefficient in operations, China’s economy, which relies heavily on SOEs, has been highly successful over the last four decades. This indicates the importance of SOEs in China’s past and future economic success. Therefore, in this study, we review the literature on economic theories and 40 years of practice of Chinese SOEs and discuss implications for future research. Our review consists of four parts: the theories of SOEs and their reform, the performance and financing strategies of SOEs, corporate governance in SOEs, and corporate social responsibility in SOEs.
  • Publisher: Elsevier B.V
  • Language: English
  • Identifier: ISSN: 1755-3091
    EISSN: 2214-1421
    DOI: 10.1016/j.cjar.2019.12.001
  • Source: DOAJ Directory of Open Access Journals

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