中央企业信息披露的制度重构:国际经验及启示

Construction of Information Disclosure System of Central SOEs International Experiences

信息披露制度是公司治理监督机制中的重要组成部分,其在资本市场上对投资者的保护作用有目共睹。中央企业在国民经济和国有企业中占有举足轻重的地位。构建中央企业信息披露制度,将中央企业置于其真正的所有者——社会公众监督之下,是对国有资产监督机制的重大创新。OECD成员国家在这方面的探索可以为中央企业信息披露制度的构建提供一些国际经验和启示。

Information disclosure system is the vital element in the supervisor mechanism; it plays a very important role in protecting the investors in capital market. Central SOE is the significant part of the SOE in China.Building an information disclosure system of central SOE, placing the Central SOE in the supervisor of the public--the real owner; is the great innovation of the state-owned asset supervisor mechanism.OECD countries provide experience and enlighten in this respect for China.