基于国资委主体的国有企业会计信息质量控制

发布时间：2018-06-14 17:39

本文选题：国有企业 + 国资委　；参考：《管理世界》2006年12期

【摘要】：正按照《企业国有资产监督管理暂行条例》(以下简称“暂行条例”)的规定,国资委①作为国有企业②的出资人代表担负着“管人”、“管事”和“管资产”的职责,并对国有企业财务等实施监督。尽管《暂行条例》赋予国资委如此多的监管职责,但国资委履行其出资人职责时仍然必须严格依照《公司法》要求行事,不能直接介入企业的日常管
[Abstract]:In accordance with the provisions of the interim regulations on the Supervision and Administration of State-owned assets of Enterprises (hereinafter referred to as the "interim regulations"), SASAC 1, as the capital contributor of state-owned enterprises 2, is charged with the duties of "managing people", "managing affairs" and "managing assets". And to the state-owned enterprises financial supervision. Although SASAC has so many supervisory responsibilities under the interim regulations, SASAC must act strictly in accordance with the Company Law requirements and cannot directly intervene in the day-to-day management of enterprises when it performs its investor duties.
【作者单位】：
【基金】：教育部人文社会科学研究项目“国资委对国有企业实施财会监管的运作规程研究”(批准号:03JD790052)的专题成果。
【分类号】：F275

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