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 |
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引用本文: | 刘利. 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[J]. 北京邮电大学学报(社会科学版), 2016, 0(2) |
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作者姓名: | 刘利 |
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作者单位: | 西南民族大学 管理学院,四川 成都,610041 |
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基金项目: | 西南民族大学硕士学位点建设项目(2014XWD-S1202) |
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摘 要: | 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。
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关 键 词: | 信息披露 国有企业 比较研究 企业监管 |
Comparative Study of Information Disclosure in China and the United States and Its Enlightenment to Chinese State-owned Enterprises |
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Abstract: | 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. |
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Keywords: | information disclosure state-owned enterprises comparative study enterprise supervision |
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