摘要
面对国有资产所有者缺位,国有资产没有真正代表的现实状况,我国迫切需要建立起一套对国有企业实施有效监管(包括会计监管)的监控体系,国资委的成立就满足了上述需求。该文从会计及经济学视角出发,将国资委成立与会计监管两个问题结合考虑,通过探讨会计信息失真与国有资产所有者缺位的内在联系,解读了国资委职能及其监管模式,并进一步剖析了国资委职能与会计监管模式的融合与协作。
Facing with the owners' absence of state-owned assets , state-owned assets didn't have no realistic representative. So our country needs to establish a set of efficient system urgently .The establishment of the State-owned Assets Supervision and Administration Commission(SASAC)meets above-mentioned demands .This text from the view of accounting and economics , in consideration of the problems of the establishment of the SASAC and accounting supervision , through exploring the inner association in accounting information distortion and the owners' absence of state-owned assets , reviews the function of the SASAC and its accounting supervision mode . At last this text analyses the integration and cooperation between the SASAC's function and accounting supervision model.
出处
《华东经济管理》
2003年第6期144-146,共3页
East China Economic Management
