国有企业战略使命的理论认识及评价制度构建OACHSSCD

In the context of comprehensively deepening the reform of state-owned enterprises(SOEs)and advancing Chinese modernization in the new era,accurately defining the strategic missions of SOEs and establishing a mission-oriented assessment system have become critical theoretical and practical issues.The pressing need to expedite the establishment of a system to assess SOEs'performance in fulfilling their strategic missions imposes higher demands on systematically clarifying the connotations of their missions and improving SOE governance frameworks.Against this background,this paper anchors its analysis within the framework of the socialist system with Chinese characteristics and the socialist market economy,taking the SOEs'strategic missions as its core analytical concept. Using 93 centrally administered SOEs under the supervision of the State-owned Assets Supervision and Administration Commission of the State Council in China as typical cases,this paper systematically collects and analyzes their publicly disclosed mission statements.Adopting a procedural grounded theory approach,the paper conducts bottom-up inductive analysis through open,axial,and selective coding to construct a theoretical framework of SOE missions.The findings indicate that the missions of SOEs can be summarized into two core categories:the socialist country mission and the market entity mission.The former mission emphasizes strengthening SOEs'core functions,including serving major national strategies,safeguarding national security,and promoting common prosperity for all.The latter mission focuses on enhancing SOEs'core competitiveness,mainly through creating market-based economic value and meeting the reasonable expectations of stakeholders.Although both missions differ in functional orientation and practical pathways,they are logically interconnected and mutually reinforcing,jointly forming a theoretical framework of SOE missions with Chinese characteristics that closely aligns with the policy orientation of strengthening core functions and enhancing core competitiveness in the new round of SOE reforms. On this basis,the paper further examines the current status of mission statements among centrally administered SOEs,identifying issues such as vague mission cognition,superficial mission expression,and insufficient integration with enterprise-specific realities.Accordingly,this paper proposes policy recommendations for establishing a mission-oriented assessment system for SOEs'performance in fulfilling their strategic missions,emphasizing the need to build on classified reform,improve differentiated assessment mechanisms,and strengthen the guiding role of mission orientation in institutional design,so as to better promote the coordinated development of SOEs in serving national strategies and participating in market competition.