Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/241809 
Year of Publication: 
2020
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 13 [Issue:] 1 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2020 [Pages:] 31-55
Publisher: 
Elsevier, Amsterdam
Abstract: 
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 40years 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.
Subjects: 
State-owned enterprises (SOE)
Literature review
China
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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