自1978年开始，我国正式进入改革开放的新阶段，国民经济快速向前发展，经 济体制发生本质变化。由计划经济向市场经济转变，是我国经济腾飞的主要原因。市 场性质的转变，从根本上说是经济实体的转变，其中最为重要的一个转变就是，国有 企业混合所有制改革。从2013年中央提出大力发展混合所有制经济开始，经过2014 年提出的将混合所有制发展作为国企改革的重头戏，2016年更进一步加快了国企改革 的速度和深度，2017年是混改的落地之年，无论是国有企业改革还是地方企业改革； 无论是非国有经济还是员工持股都说明了混改的广泛性。 本文通过对国企混合所有制改革和后评价理论的研究，构建了国企混改后评价体 系，并将该体系运用于L国有房地产公司引入战略投资者H公司进行混合所有制改革 的项目后评价上，通过评价结果判定L国有房地产公司混合所有制改革的成功程度， 并对评价过程中暴露的问题进行分析和研究。本文第一部分探讨与分析了论文研究的 背景及存在的问题与意义。第二部分对混合所有制改革、公司治理和项目后评价的相 关理论进行了概述，重点分析阐述了项目后评价的定义、意义、工作流程以及在实践 中常用的方法。第三部分对L国有房地产公司的混合所有制改革情况进行分析，主要 包括背景分析、混改进程和绩效研究。第四部分构建了国企混改项目后评价体系。第 五部分运用该体系评价L国有房地产公司的混合所有制改革情况，并就评价的结果， 对存在的问题进行分析和对策研究。最后一部分是结论和展望，对L国有房地产公司 混改后评价体系的构建进行综合、全面评价，为国有企业的混合所有制改革后评价提 供案例参考和理论支持。 关键词：混合所有制改革；公司治理；后评价 2 ABSTRACT Since1978,Chinahasofficiallyenteredanewstageofreformandopeningup,which makesChina'seconomydeveloprapidly.TheessentialchangeofChina'seconomicsystem, fromplannedeconomytomarketeconomy,isthemainreasonforChina'seconomic take-off.Thechangeofthenatureofthemarketisessentiallythechangeoftheeconomic entity,themostimportantofwhichisthereformofmixedownershipofstate-owned enterprises.Sincethecentralgovernmentproposedtovigorouslydevelopthemixed ownershipeconomyin2013,afterthemixedownershipdevelopmentproposedin2014as thehighlightofthereformofstate-ownedenterprises,2016furtheracceleratedthespeed anddepthofthereformofstate-ownedenterprises.2017istheyearoftheimplementation ofthemixedownershipreform,whetheritisthereformofstate-ownedenterprisesorlocal enterprises;whetheritisthenon-state-ownedeconomyoremployeestockownership,it showsthemixedownershipTheuniversalityofthereform. Basedonthestudyofthetheoryofmixedreformandpostevaluationofstate-owned enterprises,thispaperconstructsthepostevaluationsystemofmixedreformof state-ownedenterprises,andthenappliesthesystemtothepostevaluationofthemixed ownershipreformprojectofLstate-ownedrealestatecompany,whichisintroducedintoH company,astrategicinvestor.Throughtheevaluationresults,thesuccessdegreeofmixed reformofLstate-ownedrealestatecompanyisjudged,andtheproblemsexposedinthe evaluationprocessareanalyzedandstudied.Thefirstpartofthispaperdiscussesand analyzesthebackgroundofthethesisresearchandtheexistingproblemsandsignificance. Thesecondpartgivesanoverviewoftherelatedtheoriesofmixedownershipreform, corporategovernanceandpost-projectevaluation,focusingontheanalysisandexpounding ofthedefinition,significance,workflowandmethodscommonlyusedinpracticeof post-projectevaluation.ThethirdpartanalyzesthemixedownershipreformofL state-ownedrealestatecompany,whichmainlyincludesbackgroundanalysis,mixed improvementprocessandperformanceresearch.Thefourthpartbuildsthepost-evaluation systemofthestate-ownedenterprisemixedreformproject.Thefifthpartusesthesystem toevaluatethestate-ownedrealestatecompany'smixedownershipreform,andanalyzes theexistingproblemsandstudiesthecountermeasuresbasedontheevaluationresults.The lastpartisconclusionsandprospects.Itcomprehensivelyandcomprehensivelyevaluates theconstructionoftheevaluationsystemoftheLstate-ownedrealestatecompanyafter themixedownershipreform,andprovidescasereferencesandtheoreticalsupportforthe evaluationofthestate-ownedenterpriseafterthemixedownershipreform. Keywords:Mixedownershipreform;Corporategovernance;Postevaluation 目录 摘要..............................................................................................................................Ⅰ ABSTRACT.........................................................................................................................Ⅱ 第一章绪论..................................................................................................................1 1.1研究背景及意义.......................................................................................................1 1.1.1研究背景............................................................................................................1 1.1.2研究意义............................................................................................................2 1.2文献综述及存在问题...............................................................................................3 1.3研究内容和研究方法...............................................................................................8 1.3.1研究内容............................................................................................................8 1.3.2研究方法............................................................................................................9 1.4创新点与不足...........................................................................................................9 1.4.1创新点................................................................................................................9 1.4.2存在的不足........................................................................................................9 第二章相关概念及理论基础............................................................................................11 2.1相关概念.................................................................................................................11 2.1.1混合所有制的内涵..........................................................................................11 2.1.2项目后评价的定义..........................................................................................12 2.2理论基础.................................................................................................................13 2.2.1公司治理理论..................................................................................................13 2.2.2产权理论..........................................................................................................13 2.2.3内部控制人理论..............................................................................................14 2.2.4混合所有制改革的绩效评价..........................................................................14 2.3评价方法.................................................................................................................15 2.3.1德尔菲法(Delphimethod）.............................................................................15 2.3.2层次分析法（AHP）........................................................................................15 第三章L国有房地产公司混合所有制改革概况.............................................................17 3.1L国有房地产公司概况..........................................................................................17 3.1.1L国有房地产公司基本情况...........................................................................17 3.1.2L国有房地产公司混合所有制改革的动因...................................................18 3.2L国有房地产公司混合所有制改革进程..............................................................20 3.2.2L国有房地产公司混合所有制改革的进程...................................................21 3.2.3L国有房地产公司混合所有制改革绩效研究...............................................22 第四章L国有房地产公司混改后评价体系构建.............................................................27 4.1评价原则.................................................................................................................27 4.2L国有房地产公司混改后评价指标体系构建......................................................28 4.2.1目标层指标分析与构建.......