摘要
近几年来,我省股份制公司不断增加。有不少股份公司在改制以后,不能严格按《公司法》规定运作,存在许多不规范现象,甚至存在严重的违规违纪问题,这就需要增强对非上市公司的监管力度,切实保障其法人实体地位,着眼于促使公司建立起完善的法人治理结构,完善和强化股权管理基础。对于非上市公司监管要立足于过程监控,突出建立完善以财务为核心的核算管理体系,规范利润分配,建立健全完善的信息披露制度。
In recent years,joint -stock compan y increases constantly in Shannxi Pr ovince.The total situation is good,but many joint -stock companies can' t be according to the fixed operation of'company lawstrictly after reforming system.A l ot of unstandard phenomena and serious problems of violating disciplines exist.It needs to strengthen the supervision of the private company .The primary task of it is to ensure the status of its legal person' s entity conscientiously,to focus o n impelling the company to set up the p erfect legal person structure,and to perfect and strengthen the management foundation of the stock right.Besides,supervision to private company should base on course control,stress setting up and perfecting making ma nagement system of adjustings,regarding financial affairs as the centre,standardize the work of split of the profit ,set up and amplify the perfect information announcing system.
出处
《陕西省行政学院陕西省经济管理干部学院学报》
2002年第1期61-63,共3页
Journal of Shaanxi Administration School and Shaanxi Economic Management School
关键词
中国
非上市公司
监督管理
法人实体地位
法人治理结构
利润分配
公司法
private company
supervision
the s tatus of legal person's entity
the l egal person governance structure
t he work of split of the profit