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

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 pas...

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Main Authors: Karen Jingrong Lin, Xiaoyan Lu, Junsheng Zhang, Ying Zheng
Format: Article
Language:English
Published: Elsevier 2020-03-01
Series:China Journal of Accounting Research
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309119300437
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spelling doaj-4a1f51ef6f6c402fa7d24438adbce2f22020-11-25T03:20:18ZengElsevierChina Journal of Accounting Research1755-30912020-03-011313155State-owned enterprises in China: A review of 40 years of research and practiceKaren Jingrong Lin0Xiaoyan Lu1Junsheng Zhang2Ying Zheng3University of Massachusetts, Lowell, United StatesCenter for Accouning, Finance and Institutions, Business School, Sun Yat-Sen University, China; Corresponding author.Center for Accouning, Finance and Institutions, Business School, Sun Yat-Sen University, ChinaCenter for Accouning, Finance and Institutions, Business School, Sun Yat-Sen University, ChinaState-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. Keywords: State-owned enterprises (SOE), Literature review, Chinahttp://www.sciencedirect.com/science/article/pii/S1755309119300437
collection DOAJ
language English
format Article
sources DOAJ
author Karen Jingrong Lin
Xiaoyan Lu
Junsheng Zhang
Ying Zheng
spellingShingle Karen Jingrong Lin
Xiaoyan Lu
Junsheng Zhang
Ying Zheng
State-owned enterprises in China: A review of 40 years of research and practice
China Journal of Accounting Research
author_facet Karen Jingrong Lin
Xiaoyan Lu
Junsheng Zhang
Ying Zheng
author_sort Karen Jingrong Lin
title State-owned enterprises in China: A review of 40 years of research and practice
title_short State-owned enterprises in China: A review of 40 years of research and practice
title_full State-owned enterprises in China: A review of 40 years of research and practice
title_fullStr State-owned enterprises in China: A review of 40 years of research and practice
title_full_unstemmed State-owned enterprises in China: A review of 40 years of research and practice
title_sort state-owned enterprises in china: a review of 40 years of research and practice
publisher Elsevier
series China Journal of Accounting Research
issn 1755-3091
publishDate 2020-03-01
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. Keywords: State-owned enterprises (SOE), Literature review, China
url http://www.sciencedirect.com/science/article/pii/S1755309119300437
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