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非上市国有企业资产保护与监管
引用本文:雷雨. 非上市国有企业资产保护与监管[J]. 四川商业高等专科学校学报, 2009, 0(2): 48-50
作者姓名:雷雨
作者单位:四川省审计厅成都,610031
摘    要:非上市国有企业资产流失的原因和途径是多种多样的,如虚报利润、利用往来关系转移资金、高管在职消费与不合理的超额员工福利等。为此,应通过加强公司财务管理制度,尽快推进企业会计新准则的使用范围;加强国有管理者——国资委的管理作用;加强外部中介机构审计力度;继续深化国有企业的改革等措施来实现国有资产的有效保护与监管,防止国有资产流失。

关 键 词:国有资产  资产流失  监管  途径  措施

On Protection and Supervision of Unlisted State-Owned Property of Enterprises
LEI Yu. On Protection and Supervision of Unlisted State-Owned Property of Enterprises[J]. Sichuan Commercial College Journal, 2009, 0(2): 48-50
Authors:LEI Yu
Affiliation:LEI Yu (Audit Department of Siehuan Province, Chengdu 610012, China)
Abstract:The Reasons and approaches of state-owned property's loss are diverse, for example making a false profit report, transferring capital by come-and-go relations, Senior Managers' excessive consumption and employee' s excessive welfare. Thus, we should enhance the financing management of enterprises, encourage the function of state-owned property committee, intensify the power of audit organs and further deepen the reform of state-owned enterprises to protect and supervise the state- owned property.
Keywords:state-owned property  property loss  supervision  approach  countermeasure
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