经合组织在2005年公布的关于国有企业公司治理的指导方针，明确地规定了与善治有关的主要原则，规定了国家在所有者中所起的作用在商业化的背景下（陈和杨2011）。在考虑到国有企业的目标可能涉及一些变化或者兼有战略，经济和社会利益的问题的同时，在善治方面还有全球性的原则，应该把国家视为管理者和股东。尽管经合组织的文件对发达经济国家有内涵，被广泛称为国有企业改革的全球基准（Hawes and Chiu，2006）。
The guidelines provided by OECD over the corporate governance for state owned enterprises, published in the year 2005, in an explicit manner seems to be mapping out the main principles related to good governance and stipulating the role played by the state in the form of the owners in context with commercialization (Chan and Young 2011). While considering the point that the objectives with respect to SOEs may involve some variations or having a combination of strategic, economic and social interests, there are global principles with respect to good governance which should be considering the state as the controller and the shareholder. Even though the document of OECD had an intension for developed economic nations, widely known as the global benchmark for the reforms of SOE (Hawes and Chiu 2006).
Amongst a number of recommendations provided by the OECD, there are known to be involvement of two key items being most significant for the purpose of this essay.
The first one is the development of a field with level for the competition between non- SOEs and the SOEs. The market platform should be fair and open, and should not be having the policies of discrimination. The ownership function of state along with the clear distinction of other functions, particularly within the field at which there are regulations being developed for competing within the market (Hawes and Chiu 2006). The lawful form and process of operations related to SOEs that should be having the most possibility of pro- market. The state owned enterprise should be under the obligation for being in compliance with the general regulations and laws. And, there must not be any enjoyment with respect to specific and special treatments. Laws should be ensuring that the other stakeholders related to the state owned enterprises should be having enough and sufficient redresses as well as ruling being handed evenly, if there is violation of rights. In addition to this, an effective lawful framework needs to be developed. These stakeholders include competitors as well.