摘要
国有企业的全民性质决定了公民对国有企业拥有知情权与监督权,国有企业有义务主动回应社会关切问题,接受公众监督。本文设计了非上市国有企业信息透明度评价指标体系,并应用于省级及计划单列市等直管企业信息透明度的评价实践。通过对868家地方非上市国有企业2014年、2015年度透明度评价指数的分析发现,我国地方非上市国有企业信息透明度很低,地区和企业间的差异显著。从表面看,造成这一现状的原因是制度缺失,但"政企不分"的制度遗产可能难辞其咎;国有企业监管机构的多重角色也是非上市国有企业信息公开困难迟缓的体制性原因。因此,必须通过立法建章增强透明度,实现国有企业的有效治理。
The state-owned enterprises are the pillar of our national economy, dominating the key fields, and have played an important role in the sustainable and healthy development of the national economy. The position and the role of the state-owned enterprises are found not only in the huge-scale central enterprises, but also in most of the large-scale local state-owned enterprises. According to the statistic data released by the Asset Management Division of Ministry of Finance from the Chinese Government Network, by the end of October in 2015, the general assets of the state-owned enterprises are 117347. 56 billion, among which those of the central enterprises are 63322. 65 billion, ac- counting for 53.96% , and those of the local state-owned enterprises are 54024. 91 billion, accounting for 46. 04% ; the total owners equities of the state-owned enterprises are 39431.26 billion, among which those of the central enter- prises are 20427.69 billion, accounting for 51.81% , and those of the local state-owned enterprises are 19003.57, ac- counting for 48. 19% ; the operation revenues of the state-owned enterprises from January to October in 2015 are 36790. 48 billion, among which those of the central enterprises are 22134. 05 billion, accounting for 60. 16% , and those of the local state-owned enterprises are 14656. 43 billion, accounting for 39. 84%. State-owned Assets Supervision and Administration Commission （SASAC） exercises the rights of the investors on behalf of all citizens, and supervises and manages the state-owned capital by the property bond. However, infor- mation transparency of many large-scale unlisted state-owned enterprises is not very satisfactory. The public and ex- ternal stakeholders can not obtain complete, authentic and timely information of finance, social responsibility and executive compensation of the enterprises. The phenomenon of non-disclosure of important information or the poor quality of information disclosure （the lack of integrity, authenticity and timeliness of information disclos
出处
《经济管理》
CSSCI
北大核心
2016年第3期156-167,共12页
Business and Management Journal ( BMJ )
基金
山东省社会科学规划会计研究专项课题"山东省混合所有制下国有资本管理:资本运作效率与监管模式改进"(15CKJJ24)
山东省人文社会科学课题"混合所有制改革视阈下国有企业分类治理研究--以山东省为例"(15-ZZ-GL-04)
关键词
地方非上市国有企业
透明度
公司治理
local unlisted state-owned enterprises
transparency
corporate governance
