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随着我国资本市场的发展和国有资本的战略性退出,控制权转移的上市公司在数量和比例上进一步增加,尤其是大量国有企业转变为民营企业。如何评价控制权转移后财务报告质量变化,以及如何提高中国企业民营化趋势中财务报告质量,具有重要的现实意义。本文对国内外关于所有权转移的研究成果尤其是国有企业民营化研究进行了简要的回顾与评述,并提出了在此领域后续研究应当关注的问题,以期对我国研究民营化对财务报告质量研究提供参考。
With the development of China’s capital market and the strategic withdrawal of state-owned capital, the number and proportion of listed companies that have transferred their control power have increased further. In particular, a large number of state-owned enterprises have turned into private-owned enterprises. How to evaluate the quality of financial reports after the transfer of control rights and how to improve the quality of financial reports in the trend of privatization of Chinese enterprises is of great practical significance. This paper briefly reviews and summarizes the researches on the transfer of ownership at home and abroad, especially the privatization of state-owned enterprises, and puts forward some questions that should be paid attention to in the follow-up research in this field. With a view to providing privatization research on financial reporting in China, reference.