论文部分内容阅读
西方国家政府对国有企业经营效绩的关注二战结束以后的美国,由于经济不景气、财政拮据,政府要求加强对政府公司的审计评价,以促进资源的合理利用。1945年,美国国会通过了《政府公司控制法》,该法要求美国审计总署(GAO)按照民间审计原则和程序,审计政府公司(国有企业),向国会报告公司的财务状况、资本损益,对政府投资报酬和股利支付提出建议,并对公司是否按照既定目标有效经营作进一步判断。1947年,美国国会
Concerns about the Performance of State-owned Enterprises in Western Countries After the end of World War II, the United States, due to the economic downturn and financial constraints, urged the government to step up auditing and evaluation of government companies in order to promote the rational use of resources. In 1945, the U.S. Congress passed the Law on Control of Government Corporations, which required the United States Auditing General Office (GAO) to audit government companies (SOEs) in accordance with the principles and procedures of private auditing, report to the Congress on the company's financial position, capital gains and losses, Make suggestions on government investment remuneration and dividend payments, and make further judgments as to whether the company is operating effectively in accordance with its stated objectives. In 1947, the United States Congress