The Modern Enterprise System and Corporate Governance in China's State-Owned Enterprise Reform

Noriko Kagawa


Introduction
I. Debates on the State-Owned Enterprise Reform
II. The Past Experiment of the Modern Enterprise System
III. A Comparative Study: Corporate Governance in the Anglo-American and the Japanese Model
IV. Lessons for the Chinese Enterprise Reform from Corporate Governance Models Under Different Economic Systems
Conclusion 
 

Summary

        This paper examines corporate governance in the Chinese State-Owned Enterprises (SOEs). Corporate governance deals with how effectively owners of companies supervise management t to protect shareholders'  interests and assure returns of investment.  Establishing an effective corporate governance structure is a common task for operating modern corporations in which ownership and management are separated.    The importance of corporate governance in the Chinese SOEs was recognized when the enterprise reform entered a new stage, that is, the introduction of  the modern enterprise system.  By the initiation of the system, the SOEs were  expected to transform into modern corporations and to improve their efficiency.  However the modern enterprise system has not contributed to improving the SOEs poor performances partly due to the lack of an effective monitoring system.  The absence of functional monitoring in the SOEs derives from confusion of roles and functions of each unit in  internal organizations and the lack of external control mechanisms.
        In order to know how other countries deal with the owner and manager relationships and organize a  corporate governance structure, I study two corporate governance models:  the Anglo-American and the Japanese models.  The comparative study shows that each corporate governance model was devised  according to the given economic conditions, historical back grounds, and economic purposes, and that a corporate governance model is subject to change with economic development and a change in a market environment.  Therefore, there exists no corporate governance model that functions effectively in every condition, and China is required to establish her original corporate governance model, solving characteristic problems with enterprise operations in China.   In establishing an effective corporate governance structure, the primary task of China  is to create the  institutional frameworks, such as the functional legal and financial system, for operating market economy and to separate administration and commercial activities in operations of the SOEs.  This leads to the establishment of  functional internal and external monitoring mechanisms, which are indispensable for effective corporate governance.



 Introduction

         The reform of the state owned enterprises (SOEs) is indispensable for the achievement of China's economic reform.  Without the SOEs reform, other economic problems that China currently has, such as government budget deficit and inflation would not be solved.   The primary problem with the SOEs is their poor economic performance and a small increase in productivity compared with non-state enterprises.  Over the causes of the SOEs' inefficiency, scholars have developed active debates  and proposed appropriate reform programs for improving their poor performances.   As diverse arguments that I shall examine later show, it is difficult to specify a decisive cause of the SOEs poor performance.  It would be more appropriate to state that the SOEs' inefficiency is generated by various intertwined elements rather than by one specific factor.
           In this paper,  I focus on a problem with internal organizations, especially corporate governance of the SOEs among various sources of their inefficiency.  Corporate governance deals with how effectively company owners can supervise management in order to protect shareholders' interests.  Organizing an effective corporate governance structure is a common task for operating modern companies under every economic system.  Importance of establishing an effective cooperate governance structure in the SOEs was recognized when China entered a new stage of the enterprise reform, which is corporatization of the SOEs.  In 1995, China initiated the "modern enterprise system," which aimed to transform the SOEs into modern corporations.  However, the SOEs' efficiency has not improved by the introduction of the system, partly because of lack of effective monitoring system of management.  The state, as an owner of the SOEs, has failed to supervise management in the SOEs sufficiently because of high costs of checking under the imperfect market system.  Under such circumstance, managers of the SOEs are able to operate their enterprises according to their own interests without being checked by owners.  The management without owners' supervision inevitably gives rise to inefficiency.  Therefore, it is significant for the SOEs to construct effective corporate governance structure for monitoring management and improving their efficiency.
            This paper examines the current problem with a corporate governance structure in the SOEs and consider whether China can learn from corporate governance models of other countries.   First, I introduce two competing arguments about the causes of the SOEs' poor performance to present a background of the SOEs reform.  Second, I describe a general concept of corporate governance, and review the past experiment of "modern corporate system," pointing out the current problems with corporate governance in the SOEs.  Third, I study the Anglo-American and Japanese corporate governance models and compare characteristics of each model.  Finally, I consider whether China can learn from the above two corporate governance models in constructing its own corporate governance model.
 

I. Debates on the State-Owned Enterprise Reform

       Poor economic performance of the SOEs has given rise to various problems that impede progress of the economic reform in China.   The first problem caused by the poor performances of the SOEs is government budget deficit.  The government has subsidized the SOEs to help their poor economic performances, and the large amount of the subsidy has become a major cause of serious government budget deficit.   The second problem is inflation which has occurred frequently because of the SOEs’ strong demand for credit.  Due to the lack of credit in banks, the Chinese central bank has to increase money supply to compensate for the shortage of deposit in banks.  The increase in money supply naturally results in inflation.  The third problem is delay of financial institutions reform.  Banks that lend loans to the loss-making the SOEs suffer from accumulation of bad loans, and the accumulation of bad loans prevents banks from operating sound management and delays the reform of the financial system .  Thus, the SOEs' poor performances have become an obstacle to sound economic operations by the state, and have given rise to instability in China's macro economy.  Therefore, the SOE reform is indispensable to  stabilize macro economy and to obtain the successful economic reform.
       Although various reform programs have been carried out since 1979, such as decentralization of decision-making on management and enhancement of  workers incentives to work, economic performance of the SOEs has not improved as much as that of collective or individual owned enterprises. As Table 1-1 shows, the share of  SOEs in total industrial output has been declining, while that of  non SOEs  have been increasing.  The ratio of increase in total factor productivity  is also larger in the non-state sector than in the state sector(See Table1-2).   Responding to this fact, various discussions about the causes of the SOEs' inefficiency arose, and these arguments can be roughly divided into two schools of thought: ownership focused and market focused ones.
        The school of thought that focuses on ownership blames an unclear definition of ownership and the separation between ownership and management for the SOEs'  inefficiency.1    According to them, the state, as an owner of the SOEs, has failed to supervise management in the SOEs effectively because of high cost of checking, and the insufficient monitoring has allowed managers to pursue their private interests at the expense of profits of enterprises.  As policy measures to solve the efficiency problem, this school of thought advocate the introduction of the shareholding system that permits the SOEs to sell their stocks to employees or to individual investors.  They assert that the introduction of the system contributes to increasing the SOEs' efficiency, expecting that selling shares gives workers in the SOEs consciousness as owners of their enterprises and make them care more about profit making.
        On the other hand, the second school of thought claims that creating a functional market is more important than reforming ownership structures in order to improve the SOEs'  poor performances.  Justin Lin et. al. attribute causes of   the SOEs' poor performances to the lack of a competitive market environment rather than with an ambiguous definition of ownership.  Against an assertion that blames separation of ownership and management for the SOEs' inefficiency, Lin et.al. point out that the separation and conflict between owners and managers has existed ever since the appearance of modern corporations and that the ownership structure is not the focal point  in the SOEs' efficiency problem.  They assert that price distortion, soft-budget constraint, and high cost for monitoring management impair the SOEs' performances, and that such conditions are generated by an immature market system. According to them, the introduction of the shareholding system would not improve the SOEs' efficiency without existence of a  fair market.2    Jun Ma also emphasizes that establishment of the functional  market system is a precondition for the effective shareholding system.   Ma states that the most important external conditions for SOEs reform are matured financial and managerial labors markets, hard-budget constraints, and restricted government interventions in enterprises operations.3
        Since the purpose of this paper is not to identify the specific cause of the SOEs' inefficiency, I do not judge which argument properly deals with the current efficiency problems with the SOEs.   Instead, I introduce another argument that combines the core arguments of the above two school of thought.  Magdi Iskander maintains that interplay of internal and external incentives is crucial for improving the poor performances of the SOEs.  Internal and external incentives in his discussion refer to internal organizational and governance system of the SOEs, and functional market mechanisms and the reliable legal system, respectively.4  These internal and external incentives contain ownership and market reforms that each of the school of thought raises as a crucial factor for improvement of the SOEs' performances.  The interplay of internal and external incentives is necessary to organize an effective corporate governance structure as well since the institutional framework in a country, such as financial institutions and market mechanisms, determine the nature of its corporate governance structure.  I will discuss the relationship between the institutional framework and the organization of  corporate governance structure in later chapters.
        According to Iskander, establishment of an internal incentive structure of the SOEs requires: achievement of "corporatization;" clear definition of role for the SOEs' owners and managers; differing the SOEs' commercial objectives from social ones; appointment of non governmental representatives to members of the board of directors and of commercially oriented chief executive officers; and a competitive structure of managers' salaries. Iskander maintains that merely the existence of internal incentives is insufficient  and that external incentives, which affects control of a company and management accountability to external shareholders, are also indispensable for the achievement of  efficiency.  The external incentives in Iskander's argument are: a competitive product and capital market; well-developed labor market; clarification of companies' legal obligations; and bankruptcy.6  Existence of  these conditions are significant in order to organize an effective corporate governance structure.  However, the Chinese SOEs have not fulfilled the required conditions for an effective corporate governance structure despite the  introduction of "modern enterprise system," which aims to establish the modern corporate governance structure in the SOEs.  Now I turn to examining the past experiment of the "modern corporate system" and the current problems with corporate governance in the SOEs.

Table 1-1: Industrial Output of State-Owned and Non-State Owned Enterprises(percentage
                                                                                                                                                     share)
                  (100 million yuan)
  

         1992         1993         1994        1995          1996
State-owned Enterprises   17824 (51.5) 22725(47.0) 26201(37.3)  31200(34.0) 28361(29.7)
Collective owned Enterprises    12135(35.1) 16464(53.0) 26472(62.7)  33623(66.0)  39232(70.3)
    Township  
       Enterprises
   3534
        5374
           8102
       11932 
         11730
    Village  
       Enterprises
   3632
        5163
           9658
       11847
         15900
    Cooperative  
       Enterprises
     870
        1322
           2611
         2134
           3387
Individual owned enterprises in urban and rural areas 
      2006(5.8)
 3861(8.0)
7082(10.1)
11821(12.9)
15420(13.8)
Enterprises of Other Types of Ownership 
 2688(7.0)
   5174(11.0)
   9018(14.0)
 5231(16.0)
 16582(16.0)
Gross Industrial Output Value         34599       48402          70176        91894          99595
             Source:China Statistical Year Book(1997), p.411.
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Table 1-2 : Estimated Rates of Annual Productivity Growth in Chinese Industry
                   (percentage) 

1980-84 1984-88 1988-92
Total factor productivity
        State sector 1.8 3.0 2.5
        Urban and township 3.4 5.9 4.9*
        Township-Village 7.3* 6.6* 6.9*
Labor productivity
        State sector 3.8 6.2 4.7
        Urban and township 8.6 7.0 13.8
    Source:Jefferson, Gary H., and Rawski, Thomas G., "Enterprise Reform in Chinese Industry," Journal of Economic Perspective, Vol.8, No.2, p. 56.., Spring 1994.
 * Preliminary results
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II. The Past Experiments of the Modern Enterprise System
 
Corporate governance
         In the early times of capitalism, companies were owned and managed by their owners  because their size and capacity of production were small.  As the size of companies became large with progress of industrialization, owners of companies found it difficult to handle strong demands for capital and increasing risks of running businesses by themselves.  In order to respond to this situation, shares of a company were divided to more than one investor so that business risks could be dispersed.  As a result of emergence of companies owned by a number of investors, it became impossible that a company was run by a single owner, and separation of ownership from management progressed.7
         Under such condition, owners are required to establish a governance structure which controls managers and assures achievement of efficiency, maintaining transaction costs at a level as low as possible.   The challenge posed to owners has been "how the owners-the principal-can achieve efficiency, profitability and accountability while also permitting the managers-the agents-the necessary degree of autonomy to operate the corporation in a competitive market environment."8 Corporate governance is about solving the  principal-agent problem, which arises due to the separation of ownership and management, and for ensuring returns on shareholders' investment.

Organization of a corporation
            The primary actors of the modern corporation are shareholders, the board of directors, and managers. Shareholders have all the rights related to property rights.  These rights include decision-making right, appointing managers, and investment beneficiaries.  The shareholders express their interests through the shareholders congress which has the supreme control of a company. The board of directors is the top decision-making organ in a company and  supervises management on behalf shareholders. Its main responsibilities in management decisions include strategic planning, such as merger and acquisition, and appointment and dismissal of executives.  Under the instruction of the board, managers conduct the daily management of the company.  These three entities can be found in companies in developed countries, although variant forms of organization exist in some countries.9

Modern enterprise system and its problems
        In November 1993, the 14th Central Communist Party of China issued the Decision on Issues
Concerning the Establishment of a Socialist Market Economic Structure, which emphasized the importance of introducing the modern corporate system to the SOEs.  In the following year, the national level 100-firm corporatization experiment was announced by the State Council.  The 100 large and medium industrialized SOEs to participate in the program were selected by mid-1995.10 The central government is to aid the pilot firms in corporatization through reform of property rights and corporate governance systems.
        The modern enterprise system which was formally implemented in 1995 aimed at corporatization of the SOEs under the Corporation Law of China, which became effective in 1994. The major reform objectives in the system include: transforming the SOEs into corporations by a clear definition of ownership, and establishment of efficient corporate governance structure. The corporatized SOEs are required to set up the board of directors that represents owners' interests, to produce separate corporate entities that supervise the management of each enterprise, and to create the supervisory board. Members of  the board should include outside specialists of business management, separating the government administrative functions from the commercial functions in the SOEs. 11
        The expectation which underlay the initiation of the system was that managers and workers in the SOEs would avoid short-term behaviors and encroachment of state assets once ownership was clearly defined and owners interests were represented by the board of directors. However, a number of experts conclude that the modern enterprise system has not contributed to improving the SOEs' efficiency, and that there are still organizational problems in the SOEs from the standpoint of corporate governance.
        Heting maintains that the corporatized SOEs still have problems with relationships between the shareholders congress and the government, the board of directors  and managers, and the Party organizations and governance structure. First, according to Heting, the shareholders congress is required to obtain permission for their decisions from its upper authorities. Second, managers are appointed not by the board but by the authorities, and the post of the general manager  is held by the director of the board.  Such conduct substantially confuses the roles of the two different posts.   Third, the chairman of the board is appointed by the top of the Party organization instead of  by the board members. 12 
        Ma also finds problems with the modern enterprise system in the overlap between the general managers and the director of the board, and in the administrative appointment of SOE managers.  Furthermore, Ma points out that the three old committees- party committee, trade union, and the congress of workers representatives-co-exist with the three new ones- the shareholders congress, the board of directors, and the supervisory board.  According to Ma, the lack of clear definition of the responsibilities of these entities and the relationships among them causes internal conflicts and inefficiency in decision-making. 13
        Xue and Wang show that the implementation of the modern enterprise system has not changed the inside structure of the SOEs by examining the composition of the board of directors and the supervisory committee in the corporatized SOEs.  According to the results of Xue and Wang's study, members of the board and the supervisory committee are dominated by the government officials, and the state shareholders are over-represented in proportion to individual shareholders in both the board and the supervisory committee. 14
        Summarizing the above argument, the current problem with corporate governance in the SOEs are administrative intervention in personnel appointment and dismissal, the resulting mixing up of roles of each entity in corporate organizations, and the informal role of the Party's organizations in operations of the SOEs.  In addition to these internal organizational problems, the SOEs do not have required external conditions for establishing an effective corporate governance structure, such as a developed stock market, banking system, and legal framework.  It is not only the Chinese SOEs but also every modern corporation that has problems with organizing an effective corporate governance structure.  Next chapter examines how corporate governance structures of  the Anglo-American and the Japanese models  are organized and how they function to deal with the principal-agent problem and other problems associated with separation between ownership and management.
 
 

III. A Comparative Study: Corporate Governance in the Anglo-American and the Japanese
          Models
 
        The organization and characteristics of corporate governance are different from country to country, depending on their historical backgrounds and external environments, such as market mechanisms and legal frameworks, surrounding companies.  Despite the different characters, each corporate governance model was devised to achieve an efficient corporate organization and to deal with the principal(owners)-agent(managers) problem under the given economic system.  This chapter examines structures and characteristics of two corporate governance models: the Anglo-American and the Japanese model, and characteristics of the two models.

The Anglo-American model of corporate governance 15 
         The major participants in the Anglo-American corporate governance model are the shareholders, the board of directors, and the officers.  The shareholders who subscribe for or purchase one or more companies shares own the company.  The rights of the shareholders include : receiving dividend payments per share; to appoint and dismiss the board of directors; approval and disapproval of essential changes regarding the company; communicating with other shareholders; and exercising the shareholder rights against the company.    The board of directors, which is elected by the shareholders, engages in supervising officers' management activities.  It is composed of a mixture of inside directors, quasi-inside directors, and outside directors.  Inside directors maintain  a position in the company as an officer or employee.  Quasi-inside directors hold non-director relationship with the company in the form of the company's outside council or investment banker.  Outside directors have no relationship with the company other than holding its shares.  The major rights and duties of the board of directors are: to monitor the company' s performance; to elect and dismiss the officers; to announce dividend payments; to raise capital through distribution of new securities or contraction of new debts; to change the direction of the company' s businesses; to check and approve the company's financial statement.    The officers are the highest level of employees of the company and are responsible for handling the company's daily management and for policy making.  The officer positions are generally occupied by Chief Executive Officer, president, chairman of the board, vice president, secretary, and treasurer.

The Japanese corporate governance model
        Major participants in the Japanese corporate governance model are shareholders, the board of directors, and the main bank.  The shareholders have the residual control of a company and exercise this right through the General Shareholders Assembly (GSA), which is held at least once a year.  The shareholders rights include: obtaining information; voting and opposing resolutions in the board; participation in profits and assets in a winding-up; claiming the new issued shares; and withdrawal.
        The board in the Japanese company is composed mainly of insiders: a president, senior executive
directors, and executive directors. The president, who is appointed by the present members of the board, selects new members of the board.   Whereas the board of directors in the Anglo-American company consists of the mixture of inside and outside directors, the Japanese counterpart is comprised mainly of high positioned employees of a company, and a de facto substructure of top management.16    The main responsibilities of the board of directors are: representing the shareholders interests; and decision-making on a corporations administration.
        The main bank in the Japanese corporate governance system plays the roles of both shareholders and business partners.  Most companies have a financially strong tie with one bank, that is, a main bank that holds the largest  share in the companies.   The major functions of the main bank are: to elect the board members; to monitor management of a company; and to rescue  a financially unstable client company by replacing management or by dispatching the banks manager to the company as an advisor. 17

Comparison of characteristics of each corporate governance model
        Characteristics of the Anglo-American and the Japanese corporate governance model are quite different from each other.  One prominent difference between the two models is ownership structure in a company.  As Table 3-1  shows, almost half of corporate shares are held by individual investors in the Anglo-American companies, while it is a financial institution that holds the largest share in the Japanese companies.  The entire percentage of institutional ownership exceeds  seventy percent in Japan.  This institutional ownership concentration in Japanese companies stems from reciprocal equity ownership among companies, and such cross-shareholding aims to prevent hostile takeovers and to enforce informal business contracts. 18
        The different ownership structures between the two models generate different management control structures.  In the Anglo-American companies, shareholders exercise their influence on company management through a market since ownership is relatively dispersed and shareholders do not directly intervene in decision-making on management.  If shareholders are not satisfied with managers performance, they express their dissatisfaction by selling the company's stocks and by subsequent takeovers.  On the other hand, shareholders in the Japanese companies intervene directly in decision-making or propose remedy plans when a company enters into distress.  This active intervention is usually exercised  by the largest shareholder, namely, the main bank of a company.  Owing to such direct corporate control by institutional shareholders, hostile takeovers rarely occur in Japan. 19 
        What makes a difference in mechanisms and characteristics between the two models?   Xu and Wang assert that differences in the firms legal and regulatory environment determine the ownership structure and corporate governance in a particular country.  For instance, the small percentage of financial institutions shareholding in the Anglo-American model is because the law prohibits banks, mutual funds, pension funds, and insurance companies to hold company shares over the regulated rate. 20     The legal framework  in the US and Britain functions to protect shareholders interests as well by regulations on information disclosure, insider-trading, and minority shareholder rights. 21    In the case of  Japan, the Anti-monopoly Act sets the limit on the rate of shareholding by banks, however, the legal regulation on financial institutions shareholding is not as strict as in the US (See Table 3-2 ).
        Patrick discusses influences of a historical background of each country on organization of a corporate governance structure.  Strong involvement of banks in the Japanese corporate governance model originates from underdevelopment of a security market as a means of raising capital. 22    In addition, Japanese companies demanded a stable financial source to maintain a large amount of investment in the high growth-era, and banks were considered to be a more suitable supplier of finance than the security market.  On the other hand, the early development of  security market in the US and Britain made the countries choose a security market based financial system.
        Kester emphasizes a difference in economic purposes of the two models as the origin of different characteristics.  Kester asserts the Anglo-American corporate governance model gives priority to the reduction of agency cost associated with separation of ownership and control in modern corporations. This type of system demands the formal, legal system to monitor managers and to protect owners'  interests.  Unlike the Anglo-American model, according to Kester, the Japanese model emphasizes the reduction of transaction costs associated with inter-corporate business relationships.  Kester points out that the characteristic systems in Japanese corporate governance,  such as the main bank system, cross-shareholding, and keiretsu, are devised to share business information and risks and to maintain long-term business relationships among companies, reducing costs of information access and monitoring. 23
        In short, characteristics of corporate governance are determined by the legal system, market mechanisms, historical background, and economic purposes of governance models (See Table 3-3).  Both the Anglo-American and Japanese models were structured based on specific economic goals and under peculiar market conditions. Each corporate governance model has strong and weak points in handling specific problems. For examle,  insufficient public disclosure of financial performance information by Japanese companies might direct managers to pursue their private interests at the expense of shareholders benefits.  The characteristic of the Anglo-American model that evaluates shareholders interests   might become an obstacle to achieve long term profits.  Therefore,  to argue which corporate governance model is superior to the other and more effective is nonsense.   In this sense,  there is no single best corporate governance model that functions effectively in every economic condition.  This is because  the structure of corporate governance is subject to change with economic development and with the resulting change in market conditions.  For instance, the main bank system in Japanese corporate governance model functioned most effectively in the high growth era.  However, the system might experience a fundamental change as the ongoing financial "big-bang" reform proceeds.  The role of the main bank in Japanese corporate governance might decline, while that of market expands in the current  market oriented global environment.
        Considering the above discussion, it would not be a good plan for China to introduce either corporate governance model, the Anglo-American or Japanese, to the SOEs as it is since China' s current market environment and its historical background are quite different from those of the US and Japan.   China is required to organize its own corporate governance structure according to its economic goals and the given market conditions. In next chapter, I consider what options for constructing a corporate governance structure are available to China and what priority to achieve effective corporate governance is.
 

 Table 3-1  Ownership of Common Stock, 1990
 (Percentage of outstanding shares owners)
 
Shareholders
United Staes
Japan
China(listed companies,  
                                  1995)
All corporations
44.5
72.9
28.7
   Financial institutions
30.4
48.0
       Banks
0
18.9
       Insurance companies
  4.6
19.6
       Pension funds
20.1
19.6
       Other
5.7
-
   Nonfinancial corporations
14.1
24.9
Individuals
50.2
22.4
31.5
Foreign investors
5.4
4.0
6.1
Government
0
0.7
30.9
Source: Xu and Wang
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Table3-2 Legal and Regulatory Constraints on Corporate Control
 
Institution
United States
United Kingdom
Japan
Banks Stock ownership prohibited or requires prior approval of the Federal Reserve Bank and must be "passive." Bank of England may discourage ownership on prudential grounds.  Capital adequacy rules discourage large stakes. Prior to 1987, banks could hold up to 10 % of a firm's stock.  After 1987 can hold up to 5%
Life Insurance companies Can hold up to 2% of assets in a single firm's securities.  Can hold up to 20% of assets in equities. Self-imposed limits on fund assets invested in any one company stemming from fiduciary requirement of liquidity Can hold up to 20% of total asses n equities. 
Other Insurers Control of non insurance company prohibited by NY Insurance Law Same as above No restrictions
Mutual Funds Tax penalties and regulatory restrictions if ownership exceeds 10% of a firm's stock. Cannot take large stakes in firms.  No restrictions
Pension Funds Must diversify Self-imposed limits on fund assets invested in one company stemming from fiduciary requirements No restrictions
General SEC notification required for 5% ownership.  Antitrust laws prohibit vertical restraints.  Insider trading laws discouraging active shareholding.  Creditor in control of firm liable to subordination of its loans Insider trading laws discouraging large stake holders from exerting control. Regulatory notification required for 25% ownership
Source: Xu and Wang, p.52.
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Table3-3: Importance of different corporate control mechanisms in large non-financial firms
 
Mechanisms
United States
Japan
Board of independence/Power over management
Little
Little formally.  More influence informally via President's Club meeting
Importance of pay/performance relations in top management compensation package
Small
Less
Monitoring by financial institution stockholders
Little
Substantial
Monitoring by non-financial firm stockholders
Little
Little
Monitoring by individual stockholders
Little
Little
Frequency of hostile takeovers
Frequent
Virtually non-existent
  Source: Xu and Wang
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IV. Lessons for the Chinese Enterprise Reform from Corporate Governance Models of Other Countries
 
        The above comparative study of the two corporate governance models has shown that a country devises a corporate governance model in accordance with the given market environment, a historical experience, and the specific economic purposes.  The US organized a corporate governance model that emphasizes protection of shareholders' rights and that relies on a market for monitoring management of companies under the functional legal and market system.   On the other hand, the Japanese model focuses on reducing transaction costs associated with business relations among companies and counts on the main bank as a supervisor of  management and as a supplier of loans.  An underdeveloped security market and a strong demand for the rapid economic development created this bank-oriented mechanism in Japan.  Thus, it is necessary to examine characteristic problems  to China in establishing an appropriate corporate governance model for improving the SOEs' efficiency.
        The characteristic problems with China are extensive administrative interventions in the SOEs'  internal affairs, such as personnel appointment, wage setting, and investment plans.  Heting regards these excessive  interventions by the government as an inheritance of a centrally planned economy.  According to Heting, the SOEs  were  only one production unit in the planned economy system in which production plans were assigned through administrative instructions.  Hence, enterprises under the centralized planning economic system are subject to be a political entity rather than an economic one. Heting claims that the SOEs'  administrative nature which was nurtured through the   planned economy are difficult to be removed in the short period of time. 24 
        Undelineated property rights of the SOEs is another characteristic problem with China and one of the most fundamental issues in the SOEs reform. Theoretically, it is Chinese people that have property rights of the SOEs from the standpoint of public ownership. Since it is impossible that Chinese people exercise their rights in the SOEs' assets and monitor management in the SOEs in a real sense, the SOE Property Regulations(1994) specifies that the State Council exercises the property rights over the SOE assets on behalf of the Chinese people.  Furthermore, the Supervision Regulations (1994)  stipulates that the state assets are supervised centrally or at the local level under the administrative guidance of the National Administrative Bureau for State-Owned Property(NABSOP). 25  Thus, the organization of the state assets management is a multithread bureaucratic system.
        Scholars maintain that the unclear definition of the SOEs' property rights and the bureaucratic asset management system put restrictions on the monitoring capability of the state as a shareholder.  The World Bank report argues that the state plays a role of a supervisor of management and of a manager of the SOEs simultaneously and that such overlapping of functions derives from the fragmentation of property rights. 26   The question is, according to the report,  "a lack of clarity as to who really is in control of an SOEs' assets as an 'acting' owner on behalf of the state." 27   Under the multilayered bureaucratic structure, it is difficult for the state to convey its intentions to the level of each enterprise.
        Ma points out that the undeliniated property rights make the principal-agent problem more complicated in the SOEs than in private companies of capitalist economy.  According to Ma, the principal-agent problem usually occurs only between the board of directors and managers.  In the case of  the Chinese SOEs, the principal-agent problem is observed not only between  the board of directors and the management but also the state(owners) and the board members(who represent the state) .  Ma claims that the existence of  two level of the principal-agent problem in the SOEs is because the board directors representing state ownership are not owners of firm assets in a strict sense.  Due to the lack of consciousness of owners and of sufficient incentives to monitor management, monitoring by the boards reduces effectiveness of monitoring and accountability to owners, namely, the state. 28
        In addition to the lack of an inside monitoring structure, China does not have effective external corporate control mechanisms as well.   The importance of external monitors is apparent from examples of a main bank  in the Japanese corporate governance model and of a functional security and merger market in the Anglo-American model. 29   In the case of Japan, its insider dominant composition of the board of directors seems to harm the capability of monitoring, however, the main bank and other institutional shareholders complement the function of the inside monitors by placing strong pressures on managers constantly.
        Upon taking these characteristic problems to the Chinese SOEs into account, I will consider what policy options China can take to establish an effective corporate governance structure.   I will examine possible reform measures on internal organizations in the SOEs and external control mechanisms separately.

Internal organizations
        The intensive administrative intervention in management and an unclear definition of property rights, which are peculiar to China, cause confusion in roles and functions of each entity in the SOEs and prevent effective monitoring.  Iskander and others suggest that depoliticization in the SOEs operations and  specification of  property rights and of each entity's obligations in corporate organizations are necessary to establish an effective corporate governance structure. 30  According to them, depoliticization in the SOEs would be advanced by  nomination of non-governmental, commercial oriented representatives to members of the board and top managers.
        In order to solve the problem of  the confusion of roles and functions of each unit in corporate organizations, the World Bank report asserts that it is crucial  to remove the  role of a manager from the state and that the state should concentrate on supervision. 31  As clear from the comparative study of the Anglo-American and Japanese  governance models, defining rights and obligations of each participant in corporate governance  are preconditions for effective monitoring.  At the same time, it is necessary to remove an unclear definition of the SOEs' property rights, which is the cause of the confusion in monitoring structures in the SOEs.

External conditions
        The comparative study of the corporate governance models  suggest that  not only the internal but also the external corporate control system is necessary for organizing an effective corporate governance structure.  These external control mechanisms  include a competitive market and functional financial institutions. In establishing the external control system, which system, a security market based system or a banking based one, a country relies on is an important question as examples of the Anglo-American and Japanese models suggest.   Of course it is possible that a country fosters and  utilizes both system simultaneously, and this actually is the due course of economic development.  However, it is worth examining characteristics of exteral control systems in the Anglo-American and Japanese models and preconditions for creation of a functional external corporate control mechanism in China.
        Scholars have discussed which unit, a security market or financial institutions, China can  rely on as a source of finance and an external supervisor of enterprises. Supporters of the security market oriented system maintain that direct finance from the stock market is more profitable than to loan from unreformed and inefficient banks.  They also claim that the stock market becomes an effective supervisor of enterprises since a stock price in the market constantly puts pressure on enterprise managers. According to this view, to create new institutions(the security market) is relatively easier than to reform existing ones(banks). 32
        Against the above view, advocators of the introduction of the bank oriented system claim that banks become more reliable monitors of management and suppliers of funds to the SOEs than the security market at least  in the period of development. Although they acknowledge the importance of the security market as an external monitor, they maintain that the security market cannot be an effective external monitor of the SOEs in the near future since the security market  takes a long time to be well-developed and well-regulated.  Qian argues that the current Chinese security market is devoid of crucial elements to make the security market functional, such as trained analysts, reliable accounting data, regulations on trading, and unfluctuated price, because it has not been long since the security market was introduced in China.  According to Qian, such underdeveloped security market is subject to be a place of speculative trading and rent-seeking.  For these reasons, Qian asserts that banks are more appropriate as an external controller of the SOEs' management and that, in this respect, China can learn from the Japanese development experience, particularly the main bank system.  33
        Xu and Wang, and Ma also state that  the Japanese main bank system deserve attention by discussing the role of banks as shareholders. Xu and Wang assert that concentrated ownership by institutional shareholders is more beneficial under weak law regulation on protecting shareholders.  Under such conditions, individual shareholders are afraid of holding company shares for a long time and do not seek for a long-term profit. 34  Ma states that large  institutional shareholders are profitable in that they have strong incentives to monitor management and can avoid a free-rider problem that is caused by opportunistic  behaviors of individual investors.35

        The last section in this chapter  has introduced some scholars' arguments that the Japanese corporate governance model is more applicable than the Anglo-American model to China, considering its current economic development condition, and the Japanses corporate governance model was constructed for the rapid economic growth. Concerning this point, Aoki states that the main bank system was devised "under specific and unique historical and developmental conditions"and  that "the main bank system and its performance characteristic could hardly be reproduced in different historical environments." 36    Although Japanese economy was underdeveloped right after World War II,  the difference between China and Japan is that the former never experienced  the modern market economy and financial system before the economic reform while the latter did before the introduction of the main bank system.
        Both the Anglo-American and Japanese corporate governance models could provide beneficial instructions with China on internal organizations and external monitoring systems. Still, it is necessary for China to establish its own corporate governance structure, taking its current economic condition, historical legacy, and economic goals to achieve into consideration.  In order to achieve this goal, China are required to put much effort to create institutional frameworks, such as the functional legal and financial system, for operating market economy, while promoting the separation of administration and commercial activities and the specification of theroles and functions of each entity in the SOEs.  China can create  its own corporate governance model only when effective internal governance organizations and external monitoring mechanisms are established.
 

Conclusion
 
        This paper has examined corporate governance in the SOEs, hypothesizing that one of the causes of the SOEs' inefficiency derives from the lack of an effective corporate governance  structure.  Establishing a functional corporate governance structure is a universal task for owners of modern corporations in which ownership and management are separated. In order to know how other countries organize effective corporate governance structures, I studied the two major corporate governance models: the Anglo-American and the Japanese models.  This study showed that each corporate governance model was constructed according to the given economic conditions, historical backgrounds, and economic purposes, and that there is no single best corporate governance model that functions effectively in every condition. Therefore, it is appropriate for China to create its own corporate governance model, examining its own economic environment, historical background, and the direction of the reform.  In order to create  an effective corporate governance structure, it is necessary for China to solve the problems that are peculiar to her, which are administrative interventions in the SOEs management,  the confusion of rights and obligations of each participant in corporate governance, and the lack of the institutional framework to support functions of corporate governance.  Among a number of problems China has to deal with to organize a corporate governance structure, creating the institutional frameworks, such as the functional legal and financial system, for operating market economy and separating administration and commercial activities in operations of the SOEs are primary tasks.  Solving these problems lead to establishment of  functional internal organizations and external monitoring mechanisms, which are indispensable  to achieve effective corporate governance.
 
 

ENDNOTES

1 Cui points out that there are two versions of ownership focused discussion. One is "popular version" that public ownership is by definition unclear, since merely private ownership is clear in its individualized ownership nature.  The other is "sophisticated version" that the ownership problem lies in the lack of the state's capacity to manage state assets and to assign proper managers rather than in unclear definition. The position of this paper is close that of the latter.  Zhiyuan Cui, Whither China? The discourse and practice of property rights reform in China, manuscript, pp. 6-8. Back to the text

2 Lin, Justin Y., Cai, Fang, and Li, Zhou, "Creating an Environment for Fair Competition is the Core of Enterprise Reform, " In The Reformability of China's Sate Sector, 1997. Back to the text

3 Ma, Jun, Shareholding Experiment, Modern Enterprises System, and State-Owned Enterprise Reform, manuscript. Back to the text

4 Iskander, Magdi, "Improving State-Owned Enterprise Performance: Recent International Experience," In Policy Options for Reform of Chinese State-Owned Enterprises, Broadman, Harry, ed., 1996. Back to the text

5 Ibid., p.19. Back to the text

6 Ibid., p.20.  Back to the text

7Heting, Jin, On Corporatization of Enterprises and Corporate Governance, In Policy Options for Reform of Chinese
State-Owned Enterprises, p.109. Back to the text

8 Muir, Russel and Saba, Joseph P., Improving State Enterprise Performance: The Role of Internal and External Incentives,
World Bank Technical Paper Number 306, 1995, p. 3.  Back to the text

9 A supervisory board is variation in a corporate governance structure and found in German corporations.  It has the same
functions as the board of directors in American and British companies.  In China, according to "The Corporate Law of China," a role of a supervisory board is to supervise the activities of the board of directors and managers. Heting, p.110. Back to the text

10  The World Bank, Chinas Management of Enterprise Assets: The State as Shareholder, 1997. p.4.  Back to the text

11 Ma, p.13.  Back to the text

12 Heting, p,112. Back to the text

13 Ma, p.15. Back to the text

14 Study of Xu and Wang shows that individual shareholders hold average 0.3% of the seats in the boards and 0.5% in the supervisory committee, while the state shareholders have average 50% of the seats in the former and 41% in the latter.  Xu, Xiaonian and Wang, Yan, Ownership Structure, Corporate Governance, and Corporate Performance: The Case of Chinese Stock Companies, The World Bank, Economic Development Institute, Office of the Director, 1997.  Back to the text

15 This section refers to Appendix B. pp.61-74 in Muir and Saba. Back to the text

16 Aoki, Masahiko and Patrick, Hugh, eds., The Japanese Main Bank System: Its Relevance for Developing and Transforming Economies, 1994, p.15. Back to the text

17  In case performance of the  company is not improved by these measures, the main banks could resort to liquidating the company.  Ibid., p. 88.  Back to the text 

18  The cross-shareholding among Japanese companies is based on so called keiretsu system.  Keiretsu refers to business groups that are organized around a main bank, trading company, and large industrial manufacturer.  The company groups have a strong business relationships within a group.   Back to the text

19 Xu and Wang, p.42.  Back to the text

20  The Glass-Steagal Act of 1933 prohibits banks from holding stock in other companies through affiliations with investment banks.  The Bank Holding Company Act of 1956 prohibits banks from holding stocks over 5 percent of the voting stock in any non financial companies or from otherwise controlling an industrial company. The British banks are required to obtain approval from the Bank of England when they hold over ten percent of share in a company.  Xu and Wang, p.45., Kester, W Carl., American and Japanese Corporate Governance: Convergence to Best Practice?,  In National Diversity and Global Capitalism, Berger, Suzan and Dore, Ronald, eds., Cornell University Press., 1996. p.130.  Back to the text

21  Xu and Wang, p.42.  Back to the text

22  The Japanese companies were prohibited the issuance of bond until the mid-1970s. Patrick, Hugh, "The relevance of Japanese finance, " In The Japanese Main Bank System, Aoki and Patrick eds., 1994. pp. 354-355.  Back to the text

23  Kester, pp. 118-123. Back to the text

24 Heting, p.112.  Back to the text

25  The World Bank, Chinas Management of Enterprise Assets: The State as Shareholder, 1997, pp.20-23.  Back to the text

26 Ibid., pp. 24-25. Back to the text

27 Ibid., p.25. Back to the text

28 Ma, Shareholding Experiment, Modern Enterprise System, and State-Owned Enterprise Reform, http://members.aol.com/junmanew/cover-htm, 1998.  Back to the text

29  Heting, p.114.  Back to the text

30 Iskander, pp. 48-49. Muir and Saba, pp. 35-38,  Heting, pp. 114-116. Back to the text

31 The World Bank,  pp. 24-26.       Back to the text

32 Qian, Yingyi, Financial System Reform in China: Lessons from Japans Main Bank System, In Aoki, Masahiko and Patrick, Hugh, eds., The Japanese Main  Bank System, pp. 573-574.  Back to the text

33 Ibid., p.574.  Back to the text

34 Xu and Wang, p. 45.   Back to the text

35 Ma, 1998a  Back to the text

36 Aoki, Monitoring Characteristics of the Main Bank System: An Analytical and Developmental View, In The Japanese Main  Bank System, p.110. Back to the text

 
 
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