Research On Information Disclosure Legal System For State-Owned Enterprises

The state-owned enterprises occupy a very important position in our socialist market economic. And the reform of state-owned enterprises is the core of our economic system reform content. However, all kinds of problems in the state-owned enterprise operation and restructuring have attracted people's attention in recent years. So to strengthen the supervision to the state-owned enterprises is imperative. As a kind of relatively mature modern supervision system, information disclosure system is the basic part of supervision. Introducing the information disclosure legal system to the state-owned enterprise field is help to change the situation of weak supervision, low efficiency and the serious loss of state-owned assets.The paper is divided into four chapters. The first chapter introduces enterprise information disclosure system and its theoretical explanation. It includes two parts. One is the basic meaning of enterprise information disclosure. The other is the enterprise information disclosure theory explaining. The two parts clarify concepts and define range for the discussion below.The second chapter expounds the necessity of state-owned enterprise information disclosure. First, the particularity of the state-owned enterprise property and the necessity of the information disclosure are deduced through the analysis of the state-owned enterprise property ownership. Secondly, through the analysis to the principal-agent chain of state-owned enterprises the information disclosure legal system is demonstrated to be an important means to realize the supervision to state-owned enterprises.The third chapter analyzes the current situation and problems of the information disclosure of state-owned enterprises. Based on the search, categorize and analysis about the general and special provisions, we find the present situation about the information disclosure law system of state-owned enterprises. Then we analyse the actual condition and do the case investigation. And finally induce the existing problems and establish the foundation of the legislative proposals.The fourth chapter puts forward legislative suggestions basing on the investigation above. The suggestions for the construction of legal system contain five aspects, including the disclosure objects, disclose contents, disclosure mode, disclosure procedures and disclosure responsibility.Information disclosure law system is just a legal system. It helps but can't fundamentally change the weak supervision and inefficient condition of state-owned enterprises. But as an independent value system, the introduction of the information disclosure law system may form breakthrough in certain aspects. And then drive the supervision system improved and promoted.