Author(s)

Mengyuan Xie ¹, Suntang Deng ¹, Jingyi Zhou ²

Affiliation(s)

¹ School of Economics and Management, Zhaoqing University, Zhaoqing, China
² School of Accounting, Guangdong University of Finance, Guangzhou, China

Corresponding Author

Mengyuan Xie

ABSTRACT

The mixed ownership reform, as an important practice of the socialist market economy system, has expanded its connotation from the initial one-way model of "state-owned enterprises introducing private capital" to the reverse mixed ownership model of "private enterprises introducing state-owned capital". Despite the fact that a relatively systematic research framework has been established for the mixed ownership reform of state-owned enterprises, the theoretical exploration remains inadequate when it comes to private enterprises proactively incorporating state capital as a novel reform approach. This paper, employing the literature review methodology, systematically reviews existing research on mixed ownership reform, with a focus on the connotation, motivations, and economic consequences of such reforms within private enterprises, aiming to provide valuable references for the mixed ownership reform of private firms.

KEYWORDS

Private Enterprises; Reverse Mixed Ownership Reform; State-Owned Capital Participation

CITE THIS PAPER

Mengyuan Xie, Suntang Deng, Jingyi Zhou, A Review and Prospect of Research on Reverse Mixed Ownership Reform. Accounting, Auditing and Finance (2025) Vol. 6: 121-127. DOI: http://dx.doi.org/10.23977/accaf.2025.060116.

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