中美国有企业信息披露比较研究及其对国有企业监管的启示

国有企业在改革的过程中，主要关注完善企业治理模式和经营机制，而忽视信息披露的重要性。殊不知高质量的信息披露是进行有效监督和科学决策的前提。通过对中美国有企业信息披露的现状、内容等进行研究、分析和比较，从中找出中国国有企业信息披露存在的不足之处，同时吸取美国企业信息披露制度的优点，并对我国国有企业信息披露提出合理化意见，包括拓宽国有企业信息披露对象、完善信息披露内容、开拓信息披露渠道、加强信息披露监管等，以期能提高我国国有企业信息披露的质量。

Comparative Study of Information Disclosure in China and the United States and Its Enlightenment to Chinese State-owned Enterprises

In the process of reform of state-owned enterprises, the government focus on improving enterprises’ governance model and operating mechanism mostly, but neglect the importance of information disclosure. The in-formation disclosure with high quality is the premise of effective supervision and scientific decision-making. Through the analysis of the information of state-owned enterprises in China and the United States, the shortcom-ings of China’ s state-owned enterprises on information disclosure are found out, and also the advantages of the United States state-owned enterprises’ information disclosure system are learnt. Suggestions are proposed for the information disclosure of China’ s state-owned enterprises, including broadening objects, improving contents, ex-panding channels and strengthening the supervision of state-owned enterprises’ information disclosure system, to enhance the quality of information disclosure of state-owned enterprises in China.