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德国的政府投资企业具有严格的目的限制,即只有为满足公共利益之需政府才可以设立或参股私法形式的企业。在联邦公共企业管理中,财政部、主管部门、联邦审计署、政府在企业中的代表以及联邦议会等主体各负其责、相互配合与制衡,共同构成了公共企业的管理体系。公共企业审计和信息公开是其接受监督和管理的重要途径。我国可借鉴德国在公共企业监管方面的经验,通过建立国有企业信息公开制度和充实人民代表大会监管权等来完善对国有企业的监管。
Germany’s government-invested enterprises have a strict limit of purpose that only a government that is in the public interest can set up or participate in private-sector businesses. In the federal public enterprise management, the Ministry of Finance, the competent department, the Federal Audit Office, the representatives of the government in the enterprise and the main body of the Federal Parliament bear the responsibility, coordination and checks and balances to form the management system of public enterprises. Public enterprise audit and information disclosure is an important way to accept supervision and management. Our country can draw lessons from Germany’s experience in the supervision of public enterprises, improve the supervision of state-owned enterprises through the establishment of an open system of information about state-owned enterprises and the enhancement of the people’s congresses’ supervisory power.