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党的十八届三中全会作出的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》),明确将“积极发展混合所有制经济”作为推进国有企业改革的一项重要政策。随着国有企业混合所有制经济改革的有序推进,国有资本、集体资本及非公有资本交叉持股的混合所有制企业将会更加普遍。与单一所有权结构的国有企业不同,混合所有制企业因其利益主体更加多元,财务监督目标的协同、财务监督机制的完善等便成为企
The Decision of the CPC Central Committee and the Third Plenary Session of the 18th CPC Central Committee on Several Important Issues concerning the Overall Deepening of Reform (hereinafter referred to as “the Decision”) clearly defined “actively developing the mixed ownership economy” as a measure to promote the reform of state-owned enterprises Important policy. With the orderly promotion of the economic reform under the system of mixed ownership of state-owned enterprises, mixed-ownership enterprises with cross-ownership of state-owned capital, collective capital and non-public capital will become more prevalent. Different from the state-owned enterprises with a single ownership structure, the mixed-ownership enterprises become more and more diversified because of their diversified interests, the coordination of financial supervision objectives and the improvement of the financial supervision mechanism