Study Of The Actual Effect On The Audit Supervision At Institutions Of Higher Learning In China

The trends of economic globalization have great impact in the field of economic of our country. It's necessary to discuss the limitation of the State-owned assets management to improve the structure of corporate governance in state-owned companies. Except the first chapter, this paper main includes the following three chapters:The second chapter had expounded in the State-owned business the national property rights' development process and faces the difficult position, develops the difficult position which from the current State-owned business faces to draw out the theorists to save the waste argument to the State-owned business, proposes in the State-owned business the national property rights stockholder's rights development direction.The third chapter through governs theory and in the state-owned company to the traditional company the national property rights design serviceable research, has analyzed each kind of theory which regarding the company property rights the company governs, from this evolves, the traditional company governs the theory to be very difficult to solve the state-owned company to govern the existence the question.The fourth chapter from solves question angle embarking, proposes the consummation state-owned company country property rights system's way. Through profits from the analysis to the Singapore Temasek pattern, compared with our country country property rights in management domain's exertion with the more advanced state asset movement pattern existence's disparity, as well as the external environment obtains from the system itself, further pondered that our country state asset management and the operational problems, govern for the state-owned company provide the reference.This paper makes point of the relationship between the state ownership and the corporate governance in state-owned companies. Key points include:1. Not only the state-owned companies have the necessities to exist, but also should carry forward.2. The ownership theory of corporation request the corporation take more responsibilities to reflect the principle of reciprocity.3. The core of the corporate governance in state-owned companies is to oversight the process of the right's exercise, but not to research the investor's abilities to control the management staff.4. Make the distinction between oversight and the operation agencies of the state asset, to modify the legal condition which oversight agencies always take part in the process of business decision-making.