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国有企业改制主要是对企业的出资结构(股权结构)、内部治理结构、企业收益分配结构、劳动用工制度、职工福利和社会保障制度等进行的一系列相配套的调整与改革。近年来,国企改制工作取得了较大进展,但依然存在着一些问题,应当在推进中不断规范,在实践中不断完善。本期财务监管专栏的主题即为国有企业改制,包括企业改制3个阶段的过程管理、改制风险控制、改制案例分析等,力求对加强国企改制中的财务监管有所启示。
The restructuring of state-owned enterprises is mainly a series of coordinated adjustments and reforms on the investment structure (ownership structure), internal governance structure, income distribution structure of enterprises, labor and employment system, employee benefits and social security system. In recent years, great progress has been made in restructuring the state-owned enterprises. However, some problems still remain. They should be constantly standardized in their promotion and constantly improved in practice. The theme of the current financial regulatory column is the process of state-owned enterprise restructuring, including process management, restructuring risk control and restructuring case analysis of the three phases of state-owned enterprise restructuring, so as to provide some enlightenment on strengthening financial supervision in state-owned enterprise restructuring.