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中央企業(yè)國資監(jiān)管信息透明度:分析與評價

發(fā)布時間:2018-04-28 21:11

  本文選題:政治經(jīng)濟地位 + 監(jiān)管情況; 參考:《財務與會計》2016年17期


【摘要】:正中央企業(yè)因其特殊的產(chǎn)權性質和重要的政治經(jīng)濟地位而受到廣泛的社會關注。隨著社會公眾參與公共事務的意識增強,公民對于中央企業(yè)監(jiān)管機構"如何進行監(jiān)管"、"監(jiān)管效果如何"等問題高度關注,這就要求國務院國有資產(chǎn)監(jiān)督管理委員會(簡稱國資委)對中央企業(yè)的監(jiān)管情況做出真實、及時、完整的社會公開。這不僅可以降低由復雜的代理關系導致的信息不對稱程度、保護投資者的知情權和監(jiān)督權,還可以筑牢企業(yè)利益相關者共同治理的基礎。
[Abstract]:Due to its special property rights and important political and economic status, the central enterprises have received extensive social attention. With the increasing awareness of public participation in public affairs, citizens are paying close attention to such issues as "how to supervise" and "how to supervise" the central enterprise supervision agency. This requires the State-owned assets Supervision and Administration Commission of the State Council (SASAC) to make true, timely and complete social openness to the supervision of central enterprises. This can not only reduce the degree of information asymmetry caused by complex agency relationship, protect investors' right to know and supervise, but also build the foundation of corporate stakeholders' mutual governance.
【作者單位】: 山東財經(jīng)大學會計學院;
【基金】:%E7%A0%94%E7%A9%B6%E6%88%90%E6%9E%9C" target="_blank">山東省社會科學規(guī)劃會計研究專項課題“山東省混合所有制下國有資本管理:資本運作效率與監(jiān)管模式改進”<15CKJJ24>研究成果
【分類號】:F276.1;F123.7
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本文編號:1816885

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