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在国有资产监督管理实际工作中,经常遇到由于对“国有独资公司”认识不一,导致一些理念含混不清,由此造成了在实施国有资产产权监督管理过程中出现偏差,产生了管理对象概念混乱,监管范围扩大,甚至管理不到位、越位等不良后果。“国有独资公司”是我国现阶段一种特殊的公司形式。在性质上它属于有限责任公司的范畴,机构设立、生产经营制度、财务会计制度等方面均与有限责任公司的一般规定相同或相近。说它特殊,是指它具有鲜明的特征区别于一般的有限责任公司。2006年1月1日颁行的《中华人民共和国
In the practical work of supervising and managing state-owned assets, it is often encountered that due to the different understanding of “wholly state-owned companies”, some concepts are vague and ambiguous. As a result, deviations occur in the process of supervision and administration over the ownership of state-owned assets, resulting in The concept of management chaos, expanding the scope of regulation, and even management is not in place, offside and other adverse consequences. “State-owned sole proprietorship ” is a special form of company in our country at this stage. It is in the nature of a limited liability company, the establishment of institutions, production and management systems, financial accounting systems and other aspects of the limited liability company with the same or similar general provisions. To say it special means that it has distinctive characteristics that distinguish it from a general limited liability company. January 1, 2006 promulgated the "People’s Republic of China