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.
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