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SASAC Research On The Impact Of The Internal Control Mechanisms Of State-owned Enterprises

Posted on:2015-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:Z Q ShenFull Text:PDF
GTID:2269330422967865Subject:Accounting
Abstract/Summary:PDF Full Text Request
State-owned Assets Supervision and Administration Commission (SASAC)legally perform the function which includes the supervision of the investors and themanagement of state-owned enterprises and state-owned assets. Currently SASACperforms the function of the management of state assets acting in the role of theadministrative supervision and investment supervision.Under the regulatory system performed by the all levels of SAC, Improve thecorporate governance structure of state-owned enterprises and establish a relativelyunified supervision of state-owned enterprises involved in the legal system which inturn optimizes the inner management of state-owned enterprise in some way. Thisindicates that SASAC has the good effect on the internal controls. However, it existssome disadvantages. So it is meaningful to study on the internal mechanisms whichaffects internal control of the state-owned businesses.This issue comes to the conclusion that the region of law and practicedifferentiates the right of the administrative supervision and investment supervision.At the same time, it shows the function of both roles acts on the inner control of thefilms respectively. It shows the right and the duty of the SASAC and shows thedetails of all factors which will have an effect on it. It provides a major line that isfive elements included by inner control and exhibits the influence machine which actson the inner control by the SASAC. Even the papers provide the practicalrecommendations and exhibit the situation of inner control performed by SASAC...
Keywords/Search Tags:SASAC, State-owned enterprises, Internal Control, Contributor, Investment supervision, Administrative supervision
PDF Full Text Request
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