Jin, Xiankun; Xu, Liping; Xin, Yu; Adhikari, Ajay - In: China journal of accounting research : CJAR 15 (2022) 2, pp. 1-29
State-owned enterprises (SOEs) are both the economic and political bases of the Chinese Communist Party (the Party) and … the Chinese state. The overarching principle of SOE reform is to firmly implement the Party’s leadership and the modern … enterprise system. This principle creates a political governance system in China’s SOEs-a Party-dominated governance system …