充分披露、完全信息与国有企业会计监督

会计信息的透明度实施是会计监督的必要条件。我国国有企业会计信息的纵向报告方式,限制了会计信息的透明度,提高了会计监督的成本。将报告制度转变为披露制度,将大大提高会计监督的效率。

Complete Information, Full Disclosures and Accounting Supervision for the State Enterprises

Transparency of accounting information is a prerequisite for accounting supervision. Accounting information by the State - owned Enterprises (SOEs) are being reported with lengthways which become the obstacle of information transparency, and increase the costs of supervision as well. Transferring reporting system to disclosure system will improve the efficiency of accounting supervision over the State - owned Enterprises ( SOEs. )