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国有企业改制过程中审计监督问题的探讨 被引量:10

Discussion about Auditing and Supervision of State-owned Enterprises in System Reform
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摘要 国有资产流失、财务信息失真、企业行为失控等问题严重困扰目前国企改革的进程。要解决国有企业改制过程中遇到的难题,应从改革人大代表任命制度避免公众产权虚置。 Loss of state-owned property, distorted financial information, out of control of performance are seriously affecting the system reform of state-owned enterprises . Enhancement of auditing and supervision of the enterprises are helpful to overcome the affectio n. A wholly functioned supervision system, intensified auditing of economic profits and econ omic responsibilities on the state-owned enterprises will be of special importance.
作者 王碧红
出处 《财经理论与实践》 CSSCI 北大核心 2005年第3期96-99,共4页 The Theory and Practice of Finance and Economics
关键词 国有企业 改制 审计监督 State-owned Enterprises System Reform Auditing and Supervision
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