中国石油大学学报（社会科学版）2025，Vol.41Issue(5)：120-127,8.DOI:10.13216/j.cnki.upcjess.2025.05.0013
竞争中性测度及其对国有企业国际化绩效的影响
The Competitive Neutrality Measure and Its Impact on SOEs' Internationalisation Performance
摘要
Abstract
The principle of competitive neutrality has become a key component of multilateral economic and trade agreements such as the Comprehensive and Progressive Agreement for Trans-Pacific Partnership(CPTPP),the United States-Mexico-Canada Agreement(USMCA),and the Treaty on the Functioning of the European Union(TFEU).In an increasingly complex international environment,both states and state-owned enterprises(SOEs)face unprecedented challenges.Taking energy-oriented SOEs as an example,how to address the impact of competitive neutrality on their internationalization performance has become an important research issue.This stud-y constructs quantitative indicators of competitive neutrality from three dimensions-tax neutrality,debt neutrality,and commercial return rate-and employs a structural equation model to examine the mediating effects of management structure and business layout,as well as the moderating effect of transparency.The results indicate that the management structure and business layout of SOEs exert positive effects on internationalization performance and generate a masking effect that weakens the direct negative influence of competitive neu-trality on internationalization outcomes.Furthermore,transparency plays a significant moderating role in the relationship between com-petitive neutrality and internationalization performance.关键词
竞争中性/国际化绩效/国有企业/中介效应/调节效应Key words
competitive neutrality/internationalisation performance/state-owned enterprises/mediating effect/moderating effect分类
管理科学引用本文复制引用
陈原子,李洋,林鑫,王爱华..竞争中性测度及其对国有企业国际化绩效的影响[J].中国石油大学学报（社会科学版）,2025,41(5):120-127,8.基金项目
国家电网有限公司技术服务项目(SGZB0000GJJS2400919) （SGZB0000GJJS2400919）
