期刊文献+

重塑会计诚信与国有企业退出 被引量:1

Rebuilding Accounting Integrity and State-owned Enterprises Withdrawing
下载PDF
导出
摘要 中国会计面临着诚信危机的严峻挑战。会计诚信危机的根源在于国有企业委托人虚位,而国有企业治理结构的缺陷则成为这场危机爆发的诱因。国有企业退出有助于实现企业委托人实位化和完善公司治理结构,从这个意义上来说,国有企业退出也是重塑会计诚信的一项重大举措。 The accounting of China is being faced with the severe challenge of integrity crisis. The root of this crisis lies in the client vacancy of the state-owned enterprises. And the defect of the corporate governance structure results in the outbreak of this crisis. The withdrawal of the state-owned enterprises will contribute to the establishment of client and the improvement of the corporate governance structure. According to this point, the withdrawal of the state-owned enterprises is also a great move to rebuilding the accounting integrity.
作者 张前
出处 《兰州商学院学报》 2004年第4期82-85,共4页 Journal of Lanzhou Commercial College
关键词 会计诚信 委托代理关系 公司治理结构 国有企业 退出领域 退出途径 accounting integrity client-agency relationship corporate governance structure state-owned enterprises withdrawal spheres withdrawal approaches
  • 相关文献

参考文献5

二级参考文献21

共引文献560

同被引文献5

引证文献1

二级引证文献1

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部