国有资产监管理论的回顾与启示——基于会计视角的思考

被引:4
作者
李淼
机构
[1] 中南财经政法大学会计学院
关键词
国有资产; 监管理论; 会计视角;
D O I
10.16537/j.cnki.jynufe.2010.05.006
中图分类号
F123.7 [国有资产管理与评估];
学科分类号
摘要
作为国民经济的重要组成部分,国有资产的保值增值状况会对国民经济产生重要影响。中国自改革开放以来,境内外国有资产流失的现实揭示出国有资产监管存在产权管理缺乏、政府监管模式不完善、基础管理缺乏监督、公司治理结构不合理等诸多问题。为应对经济危机带来的不利影响,对国有资产监管理论研究成果进行梳理和展望,旨在能为政府部门加强管理和理论界进行后续研究有所帮助。
引用
收藏
页码:117 / 126
页数:10
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