摘要
国有企业境外资产存量巨大,未来规模还将不断扩张,因此,国有企业境外资产监管仍然是当前需要思考的重要问题。论文在分析国有企业境外资产监管的基础上,指出防止"恶意流失"、降低"乱作为"和"不作为"的行为和防范海外投资风险是境外资产监管的目标,由此提出一些可借鉴的举措,以保障国有企业境外资产的效率与效益。
The stock of overseas assets of state-owned enterprises is huge,and the scale of which will expand continuously in the future.Therefore,the supervision of overseas assets of state-owned enterprises is still an important issue to be considered at present.Based on the analysis of the oversea assets supervision of state-owned enterprises,the paper points out that the objectives of oversea assets supervision are to prevent"malicious loss","disorderly act"and"omission"and to prevent the risk of oversea investment.And some measures for reference are put forward to ensure the efficiency of overseas assets of state-owned enterprises.
作者
朱永娟
陈茜
佟佳慧
徐淑梅
ZHU Yong-juan;CHEN Xi;TONG Jia-hui;XU Shu-mei(State Grid Energy Research Institute Co.Ltd.,Beijing 102209,China;Accounting Institute of Capital University of Economics and Business,Beijing 100070,China;Business School of Datong University,Datong 037007,China)
出处
《中小企业管理与科技》
2019年第7期42-43,共2页
Management & Technology of SME
基金
国家电网公司总部科技项目"公司国际化战略指导下的国际业务全面预算管理体系研究"资助
项目编号:SGTYHT/16-JS-198
关键词
国有企业
境外资产
监管
state-owned enterprises
overseas assets
supervision
