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关于经济责任审计在国有企业中发挥的作用分析
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作者 王端乐 《中文科技期刊数据库(全文版)经济管理》 2024年第6期0114-0117,共4页
为了更好地落实全面依法治国方针,也对国有企业发展提出更高要求,经济责任审计是依法治企、提高企业管理水平的重要手段,在经过多年的实践探索,国有企业也经累了很多宝贵经验。基于此,文章首先分析了经济责任审计在国有企业中发挥的作用... 为了更好地落实全面依法治国方针,也对国有企业发展提出更高要求,经济责任审计是依法治企、提高企业管理水平的重要手段,在经过多年的实践探索,国有企业也经累了很多宝贵经验。基于此,文章首先分析了经济责任审计在国有企业中发挥的作用,其次,对国有企业经济责任审计工作现状进行分析,最后提出相应发展途径,以供参考。 展开更多
关键词 经济责任审计 国有企业中 作用
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河北省财政厅关于印发《河北省国有企业改制中资产损失处置办法》的通知 冀财企[2003]86号 2003年7月24日:河北省国有企业改制中资产损失处置方法
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《河北财会》 2003年第9期63-64,共2页
关键词 河北 国有企业改制 资产损失 《河北省国有企业改制资产损失处置方法》
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建立国有企业的新机制
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作者 黄招有 《中国化工》 1996年第8期45-47,共3页
建立国有企业的新机制黄招有企业经营机制是指一种能够自动而有序地推动生产经营功能发挥的内在组织方式和实现方式,其核心是分布在企业内部的责权利网络体系,其实质是使生产关系适应于生产力发展的要求。现根据本企业多年的改革实践... 建立国有企业的新机制黄招有企业经营机制是指一种能够自动而有序地推动生产经营功能发挥的内在组织方式和实现方式,其核心是分布在企业内部的责权利网络体系,其实质是使生产关系适应于生产力发展的要求。现根据本企业多年的改革实践,就如何适应社会主义市场经济,逐步... 展开更多
关键词 企业体制 国有企业中
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探索国有企业管理新途径——评《国有企业外部的事中监督研究》
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作者 耿建新 《乡音》 2020年第5期56-56,共1页
1934年美国经济学家伯利和米尔利斯根据通行西欧北美存在多年的公司治理经验,率先提出"委托代理理论",倡导所有权和经营权相分离。自此委托代理成为现代公司治理的重要理论基础。自委托代理理论提出后,监督激励治理模式得到... 1934年美国经济学家伯利和米尔利斯根据通行西欧北美存在多年的公司治理经验,率先提出"委托代理理论",倡导所有权和经营权相分离。自此委托代理成为现代公司治理的重要理论基础。自委托代理理论提出后,监督激励治理模式得到深入研究和迅速发展。改革开放后,1986年中国人民大学企管教研室率先出版《现代企业管理十八法》. 展开更多
关键词 信息对称 监督 国有企业外部的事监督研究》 委托代理理论 国有企业管理
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完善国有土地使用权授权经营权益处置的思考 被引量:2
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作者 张晓洁 《中国土地》 2019年第6期18-21,共4页
核心提示土地授权经营随国企改制应运而生,随着改革的深化,地方在土地授权经营后续管理中存在处置成本高、登记不规范、监管不到位等问题,导致授权经营处置方式未能充分发挥其在解决国企用地方面的优势。本文结合授权经营土地权益处置... 核心提示土地授权经营随国企改制应运而生,随着改革的深化,地方在土地授权经营后续管理中存在处置成本高、登记不规范、监管不到位等问题,导致授权经营处置方式未能充分发挥其在解决国企用地方面的优势。本文结合授权经营土地权益处置的现状特点,分析了完善授权经营处置方式的必要性,并针对管理中的现实问题,提出了一系列政策建议。 展开更多
关键词 国有土地使用权 划拨土地 处置方式 授权经营 国有企业改革划拨土地使用权管理暂行规定
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Will Performance Evaluation Boost SOE Innovation?
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作者 余明桂 钟慧洁 范蕊 《China Economist》 2017年第6期100-113,共14页
There are two opposing views over the necessity of privatization for SOEs. While some believe that privatization is the only solution to SOE inefficiency, others contend that privatization will lead to serious loss of... There are two opposing views over the necessity of privatization for SOEs. While some believe that privatization is the only solution to SOE inefficiency, others contend that privatization will lead to serious loss of state assets without resolving the problem. This paper examined how performance evaluation system contributed to the innovation and profitability of central SOEs after the implementation of the revised Interim Measures for Assessment of the Operational Performance of Persons in Charge of Central Enterprises in 2009. Using this revision as a natural experiment, this paper conducted a difference-indifference analysis and discovered a significant improvement in the innovation of central SOEs after the implementation of the new policy as compared with private firms not affected by this system. Moreover, the revised performance evaluation system significantly improved the marginal contribution of innovation to corporate value. The above test result indicates that SOEs may become more efficient solely by altering executive incentives without privatization. In this sense, privatization may not be the only solution to SOE inefficiency. This paper offers theoretical insights on the controversies regarding SOE privatization and helps enrich relevant literature on corporate incentives and innovation. 展开更多
关键词 corporate innovation performance evaluation INCENTIVES agency problem
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Rent-Seeking and Firm Performance: From the Perspective of the EightPoint Regulation and Government Subsidies
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作者 曹伟 赵璨 杨德明 《China Economist》 2017年第5期72-83,共12页
With the implementation of the CPC's eight-point regulation as a natural experiment platform, this paper seeks to unravel the causality between rent-seeking and firm performance for SOEs and private firms respectivel... With the implementation of the CPC's eight-point regulation as a natural experiment platform, this paper seeks to unravel the causality between rent-seeking and firm performance for SOEs and private firms respectively. Our empirical research has found that after the release of the "eight-point regulation ", investors responded negatively to private frms and positively to SOEs. Such market response is more significant for firms with a high degree of rent-seeking. Further research has found that rent-seeking helps both SOEs and private firms receive more subsidies from the government. While government subsidy from rent-seeking is conducive to the performance of private firms, it is not the case for SOEs. This implies that rent-seeking activities serve as a "lubricant'for private firms but have a "stumbling block" effect for SOEs. 展开更多
关键词 RENT-SEEKING corporate profitability eight-point regulation governmentsubsidy
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Analysis of China's Oil and Gas Policy in 2015 被引量:1
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作者 Chen Jiaru 《China Oil & Gas》 CAS 2016年第1期8-15,共8页
The reforms in oil and gas sector have been accelerated in 2015. The reform of mineral rights has begun and 6 oil and gas exploration zones in Xinjiang Autonomous Region have served as the tender pilots, breaking thro... The reforms in oil and gas sector have been accelerated in 2015. The reform of mineral rights has begun and 6 oil and gas exploration zones in Xinjiang Autonomous Region have served as the tender pilots, breaking through the requirements on the resources varieties, exploration phase and enterprise qual!fication. The right of importing and using of the crude oil has been gradually relaxed and 13 local refineries have obtained the right to use imported crude oil of 55.1888 million tons per year. The natural gas price for non-residential use was unified and a universal price was set ~r the incremental supply and existing supply. Tire Shanghai Petroleum and Gas Exchange (SHPGX) was established and laid foundation for the market mechanism to detervnine the price. The government governance has undergone continuous adjustments such as regulating the tax instead of charging the fees, streamlining administration and delegating power to tire lower levels.The Guidelines on Deepening tire Reform of State-owned Enterprises was released, symbolizing the accomplishment of the overall planning ~ the SOE reform. 展开更多
关键词 REFORM Mineral right Right of importing: Exporting and using of crude oil PRICING SOE reform
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Effects of China's BT-to-VAT Reform on Listed Companies' Turnover Tax Burden
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作者 曹越 李晶 《China Economist》 2017年第5期54-70,共17页
Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companie... Using the data of China's listed companies during 2010-2014 as samples, this paper employs the PSM and DID methods to respectively investigate the effects of BTto-VAT reform on the turnover tax burden for companies in pilot regions(Shanghai and eight other provinces and municipalities) and the rest of China. Our study arrived at the following findings: Compared with pilot sectors in non-pilot regions, BT-to-VAT reform has no significant effect on the turnover tax burden of pilot companies in pilot regions; compared with non-pilot companies, BT-to-VAT reform slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden for pilot companies in the long run. Further differentiation of ownership nature led to the discovery that BT-toVAT reform somewhat reduced the turnover tax burden of SOEs and central SOEs, slightly increased the turnover tax burden for non-SOEs and local SOEs in pilot regions, slightly increased the turnover tax burden in the short run and somewhat reduced the turnover tax burden in the long run after nationwide pilot programs were introduced; BT-to-VAT reform has more significant effects on non-SOEs and local SOEs. In general, BT-to-VAT reform has no significant effects on the turnover tax burden of companies and after differentiating pilot regions, pilot sectors and ownership nature, we did not discover any significant effect, which is generally consistent with policy expectations. 展开更多
关键词 BT-to- VAT reform turnover tax effects on tax burden
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Research on organizational performance in human resource management practices
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作者 Dan WU 《International Journal of Technology Management》 2015年第3期25-27,共3页
In this paper, we analyzed the status of human resource management practices in western China state-owned and state holding enterprises azld private enterprises, and found that there are differences in the nature of t... In this paper, we analyzed the status of human resource management practices in western China state-owned and state holding enterprises azld private enterprises, and found that there are differences in the nature of the business combination of different patterns of human resource management practices. 展开更多
关键词 human resource management practices organizational performance combined mode
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The Empirical Research on Family Ownership and Earning Quality in China
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作者 Wang Na 《Journal of Modern Accounting and Auditing》 2012年第12期1798-1803,共6页
Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, ... Corporate governance takes an important role in affecting the quality of accounting information. Since the ownership structure determines the method and the level of the corporate governance and the right of control, supervision, and the benefit, it can decide the quality of information and affect the earning quality. This paper examines if the ownership concentration affects the earning quality in family-owned companies in China. Using the data of 298 publicly-traded corporations in China, this paper finds that the controlling shareholders are associated with low earning quality and that the separation of control rights and cash flow rights is negatively associated with the earning quality of family ownership. 展开更多
关键词 family ownership earning quality controlling shareholders
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浅谈如何做好党建融合工作
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作者 刘玉珉 《经济与社会发展研究》 2019年第18期0183-0183,0214,共2页
改革开放以来,国有企业改革发展不断取得重大进展,总体上已经同市场经济相融合,在国有企业中党建工作也越来越受到重视。但由于党建工作的质量对全面落实从严治党和中国特色现代国有企业制度向纵深推进有着重要的影响。基于此,本文对国... 改革开放以来,国有企业改革发展不断取得重大进展,总体上已经同市场经济相融合,在国有企业中党建工作也越来越受到重视。但由于党建工作的质量对全面落实从严治党和中国特色现代国有企业制度向纵深推进有着重要的影响。基于此,本文对国企党建工作与生产经营工作融合在国企改革发展中的重要性、国企党建融合工作中存在的问题以及做好党建工作融合的具体措施进行了探究。 展开更多
关键词 国有企业改革发展 国有企业中党建工作 党建融合工作
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