【摘要】 国有企业家的基本构成要素和内在精神价值，既能反映市场主体成就商业辉煌的普遍规律要求，又能体现中国文化坚实的历史逻辑，同时极具中国特色社会主义制度演进的时代特色。然而，现有研究主要从企业家属性角度对国有企业家精神进行分析，缺乏从国有企业治理结构阶段性改革这一历史演进角度出发的相关探讨。基于“经济制度”“企业治理”和“企业家行为”三维度分析框架，提出国有企业家精神的洋葱模型，解析国有企业家精神和行为的构成要素。从国有企业治理结构视角出发，对中国共产党成立以来4个历史阶段国有企业治理结构演化的特点进行梳理和分析，发现意识形态的影响、制度建设以及对国有企业发展地位的认知差异等共同构成了我国国有企业治理结构变迁的政治根源，国有企业家在历史发展的不同阶段都承担着至关重要且使命多元的角色。基于新时代国有企业现代企业制度的“四会”治理结构，辨析国有企业经营管理者与国有企业家的区别，界定国有企业家的精神内涵，具体从选拔方式、战略导向、管理激励、责任担当和价值主张等10个方面探讨国有企业经营管理者与国有企业家之间的显著区别，从忠诚党的事业、不断追求卓越、强化守正创新、市场效率导向和主动遵纪守法等5个方面界定新时代背景下国有企业家精神的本质内涵。提出党委决定与企业家决策相协调，物质激励、精神激励和容错机制激励相统一，经营决策主导权落实与公司治理结构同步优化的发展策略。更多还原

【Abstract】 The basic elements and inherent spiritual values of state-owned entrepreneurs not only reflect the general laws and requirements of market entities achieving commercial glory, but also possess the solid historical logic of Chinese culture and the characteristics of the times in the evolution of the socialist system with Chinese characteristics. However, existing researches mainly analyze the spirit of state-owned entrepreneurs from the perspective of entrepreneurial attributes, lacking the relevant exploration from the historical evolution perspective of phased reform of state-owned enterprise governance structure. This article proposes an onion model of state-owned entrepreneurial spirit which based on the three-dimensional analysis framework of "economic system" "corporate governance" and "entrepreneurial behavior" and analyzes the constituent elements of state-owned entrepreneurial spirit and behavior. From the perspective of the governance structure of state-owned enterprises, this paper analyzes and sorts out the characteristics of the evolution of the governance structure of state-owned enterprises in the four historical since the founding of the CPC, and finds the influence of ideology and the institutional construction collectively constitute the political root of the transition of the governance structure of state-owned enterprises in China. State owned entrepreneurs have played crucial and missionrich roles in different stages of historical development. Based on the "Four Meetings" governance structure of state-owned enterprises in the new era, this paper analyzes the differences between state-owned enterprise managers and state-owned entrepreneurs, defines the spiritual connotation of state-owned entrepreneurs, and explores the significant differences between state-owned enterprise managers and state-owned entrepreneurs from 10 aspects, such as selection methods,strategic guidance, management incentives, responsibility and value proposition. The essential connotation of the spirit of state-owned entrepreneurs in the new era is defined from five aspects which are loyalty to the Party’s cause, continuous pursuit of excellence strengthening integrity and innovation, market efficiency orientation, and proactive compliance with laws and regulations, and accrodingly proposes the development staregies, there are coordination between the decisions of the Party committee and those of entrepreneurs, unity of spiritual motivation, material motivation, and fault-tolerant mechanism motivation, and the implementation of business decision-making leadership and the optimization of corporate governance structure.更多还原