国有企业社会性负担的解决方案:他山之石——CSO政策及其启示被引量：2

国有企业社会性负担的解决方案:他山之石——CSO政策及其启示

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摘要如何妥善解决国有企业的社会性负担问题,是困扰国有企业改革和国有资产管理体制改革的关键难题之一。本文将着重介绍澳大利亚在解决国有企业社会性负担方面的成功经验——CSO政策及其运用,并探讨将此政策的精髓运用于中国国企改革实践的前景。 How to properly solve the social obligations problem of SOEs is a key issue which cumbers the SOE reform and state -owned assets management system reform. This study introduces the successful practice of CSO policy of Australia in solving the above problem, and discusses the feasibilities of introducing the essentials of CSO policy to China＇s SOE reform.

作者陈璇郭瑞英

机构地区清华大学会计研究所华北电力大学工商管理学院

出处《特区经济》北大核心 2006年第12期26-28,共3页 Special Zone Economy

基金国家社科基金项目国有资产管理体制改革研究(批准号:03BJL021)的阶段性成果

关键词国有企业会性负担 CSO政策 SOE Social Obligations CSO Policy

分类号 F276.1 [经济管理—企业管理]

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参考文献7

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