中央企业国资监管信息透明度:分析与评价

发布时间：2018-04-28 21:11

  本文选题：政治经济地位 + 监管情况　； 参考：《财务与会计》2016年17期

【摘要】：正中央企业因其特殊的产权性质和重要的政治经济地位而受到广泛的社会关注。随着社会公众参与公共事务的意识增强,公民对于中央企业监管机构"如何进行监管"、"监管效果如何"等问题高度关注,这就要求国务院国有资产监督管理委员会(简称国资委)对中央企业的监管情况做出真实、及时、完整的社会公开。这不仅可以降低由复杂的代理关系导致的信息不对称程度、保护投资者的知情权和监督权,还可以筑牢企业利益相关者共同治理的基础。
[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.
【作者单位】： 山东财经大学会计学院;
【基金】：%E7%A0%94%E7%A9%B6%E6%88%90%E6%9E%9C" target="_blank">山东省社会科学规划会计研究专项课题“山东省混合所有制下国有资本管理:资本运作效率与监管模式改进”<15CKJJ24>研究成果
【分类号】：F276.1;F123.7
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本文编号：1816885