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大型国有企业亟需实行预算监管
引用本文:谢茂拾.大型国有企业亟需实行预算监管[J].四川商业高等专科学校学报,2005,13(3):103-107.
作者姓名:谢茂拾
作者单位:湖南商学院,长沙410205
摘    要:大型国有企业存在着严重的财产权利实际控制人问题和财产权利名义所有人问题,实行预算监管和设计一套切实可行的预算监管组织框架是克服这些问题的有效措施。

关 键 词:大型国有企业  实际控制人  名义所有人  预算监管
文章编号:1672-0539(2005)03-103-005
收稿时间:2004-12-01

Large-Sized State-owned Enterprises Desiderate to Implement the Budget Constraints
Xie MaoShe.Large-Sized State-owned Enterprises Desiderate to Implement the Budget Constraints[J].Sichuan Commercial College Journal,2005,13(3):103-107.
Authors:Xie MaoShe
Abstract:There are unclear problems about working controller and nominal controller of property right in large-sized state-owned enterprises. The efficient measures are to implement the budget constraints and constitute a suit of operable budget constraints system.
Keywords:large-sized state-owned enterprises  working controller  nominal controller  budget constraints
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