充分披露、完全信息与国有企业会计监督  

Complete Information, Full Disclosures Accounting Supervision for the State Enterprises

作　　者：夏冬林[1] 

机构地区：[1]清华大学经济管理学院,100084

出　　处：《会计研究》2002年第11期23-27,共5页Accounting Research

摘　　要：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。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. )

关 键 词：国有企业 会计监督 监督效率 会计信息披露 中国 

分 类 号：F275.2[经济管理—企业管理]