摘要
当今世界上的一些国家如英国、法国、日本、以色列等国都拥有大量的国有企业。这些国家采取了许多措施对国有企业进行监控 ,事实证明 ,这些国家对国有企业采取的措施是有效的。我国国有企业整体上是好的 ,但是 ,部分企业还存在着国有资产大量流失 ,会计数据失真等问题 ,缺乏对国有企业进行有效的监控是其主要原因。本文在比较分析典型国家如何进行监控的基础上 ,总结出国外对国企进行监控的三点主要措施 ,即财务稽查监控、任命监控、间接监控 。
Many countries, for example, England, Japan, France, Israel maintain that it is important to control and supervise state enterprises,and have taken many steps to control and supervise them.The measures were considered useful and effective.Many of the state enterprises in our country are generally healthy, however, some of them suffer from plenty of shortcomings. It is shown that a great deal of state funds was lost;the book record fails to reflect the true account;and illegal operations are serious. This thesis aims to look for a way to solve the above problems through comparing with state enterprises of other countries.
出处
《东南大学学报（哲学社会科学版）》
北大核心
2002年第1期49-53,共5页
Journal of Southeast University(Philosophy and Social Science)
