| 控制权转移、民营化与财务报告质量:相关研究评述与启示 |
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| 引用本文： | 王永海,王洋.控制权转移、民营化与财务报告质量:相关研究评述与启示[J].财会通讯,2007(10). |
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| 作者姓名： | 王永海 王洋 |
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| 作者单位： | 武汉大学经济与管理学院 武汉大学经济与管理学院 湖北武汉 湖北武汉 |
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| 摘 要： | 随着我国资本市场的发展和国有资本的战略性退出,控制权转移的上市公司在数量和比例上进一步增加,尤其是大量国有企业转变为民营企业。如何评价控制权转移后财务报告质量变化,以及如何提高中国企业民营化趋势中财务报告质量,具有重要的现实意义。本文对国内外关于所有权转移的研究成果尤其是国有企业民营化研究进行了简要的回顾与评述,并提出了在此领域后续研究应当关注的问题,以期对我国研究民营化对财务报告质量研究提供参考。
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| 关 键 词： | 控制权转移 民营化 财务报告质量 评述 启示 |
Overview and Enlightenment on Research Related to Control Transfers,Privatization and the Quality of Financial Statements |
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| Wang Yonghai Wang Yang.Overview and Enlightenment on Research Related to Control Transfers,Privatization and the Quality of Financial Statements[J].Communication of Finance and Accounting,2007(10). |
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| Authors: | Wang Yonghai Wang Yang |
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| Abstract: | With the development of Chinese capital market and the tactic departure of state-owned-capital, the quantity and proportion of the listed companies with control transfers is increasing more and more. Especially, government is relinquishing corporate control to private hands in most conditions. How to comment the complexion of quality of financial statements after control transfers, and how to increase the quality of financial statements in anticipation of privatization of listed state-owned-enterprises (SOE),this paper reviews and comments research results of control transfers and privatization in SOE especially, and brings forward some issues cared in future in this field, and is expected useful for next research. |
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| Keywords: | Control Transfers Privatization Quality of Financial Statements Overview Enlightenment |
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