国有企业信息披露与监管制度研究:一个研究述评

近年来对国有企业的研究多集中于激励约束机制、产权改革、法人治理结构、内部控制等方面,有关国有企业信息披露的讨论虽有所涉及,但仍然处于探索阶段。文章对国内外关于国有企业信息披露与监管制度的重要性、现状及原因、国际经验比较、改进对策等方面的已有研究成果进行梳理并评论,认为:现有的研究成果尚未将公司治理和国有企业的信息披露与监管纳入到一个系统中进行研究,从而难以为提高国有企业信息的透明度,建立科学的公司治理结构形成直接、有效的引导,基于公司治理导向的视角研究非上市国有企业信息披露与监管制度十分必要。

A Research Review on Information Disclosure and Supervision System of Stateowned Enterprises

In recent years,the studies of state-owned enterprises mainly concentrated on incentive and restraint mechanism,property right reform,corporate governance and internal control,leaving the question of the information disclosure of state-owned enterprises being touched upon but still in an exploratory stage.This paper sorts out and makes a brief review on the existent researches home and abroad on the importance,the current situation and the causes,the international experiences and the measures for improvement of the information disclosure of the state-owned enterprises and the supervision system,and the findings are that: The existent researches have not yet put the corporate governance and state-owned enterprises information disclosure and supervision into a system for research,thus improper as a direct and efficient guidance for building a scientific corporate governance structure;therefore,it is very necessary to take the corporate governance oriented perspective to make a research on the information disclosure and supervision system of the non-listed state-owned enterprises of China.