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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2020-03-01
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Series: | China Journal of Accounting Research |
Online Access: | http://www.sciencedirect.com/science/article/pii/S1755309119300437 |
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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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