Research On Quality Evaluation Of Information Disclosure Of Provincial Management Enterprises

As the mainstay of the national economy,the state owned enterprises play the main role in the socialist market economy and play a decisive role in the development of the national economy.In addition to the large central enterprises,a large part of state-owned enterprises belong to provincial governments and state-owned enterprises managed by the SASAC,which have a significant impact on the development of local economy.However,for a long time,the state-owned enterprises,including the local provincial management enterprises,have the problems of lack of transparency and the lack of information disclosure system.And since the eighteen,the issue of information disclosure of state-owned enterprises has gradually aroused the attention of the government and relevant scholars.From February 2015 to March,Shanxi and Shandong issued regulations on information disclosure system of provincial management enterprises,which has guiding significance for information disclosure of provincial enterprises,and also indicates that China has taken a big step in promoting the information disclosure process of state-owned enterprises.Under this background,the analysis and Research on the status quo of Shandong Province,Shanxi province administered enterprises information disclosure,and the two province administered enterprises to evaluate the quality of information disclosure,in order to state-owned enterprises in the information disclosure system of China's research plays a certain reference role,improve the supervision of state-owned enterprises,to ensure the healthy development of state owned enterprises.This article is divided into seven chapters.The first chapter is the introduction.It mainly includes the research background,significance,research content and methods,combing the existing research results at home and abroad,and reviewing the literature.The second chapter is the definition and theoretical basis of the concept.It defines the relevant concepts of information disclosure of provincial management enterprises,and puts forward the theory of principal-agent theory,information asymmetry theory and effective market theory as the theoretical basis.The third chapter is the system comparison and present situation analysis of information disclosure in Shandong province and Shanxi province.This chapter makes a comparative analysis of the information disclosure system of enterprises in Shandong province and Shanxi Province,and analyzes the status quo of information disclosure of two provincial management enterprises from the aspects of disclosing subjects and objects,disclosing contents,disclosing time and channels.The fourth chapter is the construction of the quality evaluation system of information disclosure of provincial management enterprises.In this chapter,the quality evaluation system of information disclosure is constructed by analytic hierarchy process(AHP),and the weight of each evaluation index is determined by the method of questionnaire.The fifth chapter is the application of the quality evaluation system of information disclosure of provincial management enterprises.Two provincial enterprises samples were selected to calculate the information disclosure evaluation index of Shandong province and Shanxi Province,and the evaluation results were analyzed.The sixth chapter is related to the countermeasures and suggestions.In Shandong Province,Shanxi province administered enterprises information disclosure problems,from the legal construction,system construction,the construction of enterprise internal governance and improve corporate responsibility consciousness and enhance public awareness of media supervision and puts forward some countermeasures and suggestions for perfecting the information disclosure system of provincial enterprises.The seventh chapter is the research conclusion,the deficiency and the prospect.The analysis of the first six chapters will draw the relevant conclusions,summarize the shortcomings of this study and make future research prospects.After the study,we draw the following conclusions: first,at present,Shandong Province,Shanxi province has become a provincial enterprises information disclosure "bellwether",released on the provisions of provincial enterprises of information disclosure,and made preliminary achievements;second,Shandong Province,Shanxi Province,provincial enterprises information disclosure quality needs to be improve,two province enterprise evaluation index score in timeliness index is high,but poor performance in terms of authenticity,in addition to the integrity of the index score is not ideal.Therefore,the two provinces should further improve the information disclosure to ensure the quality of information disclosure.Third,to improve the quality of information disclosure of provincial enterprises,will be built in the legislative regulation,system construction,improve enterprise and public awareness and force,and jointly promote the perfect information disclosure system,including the provincial management of enterprises,improve the transparency of state-owned enterprises,safeguard the rights and interests of the public.The innovation of this paper lies in Shandong Province,Shanxi province administered enterprises information disclosure quality as the research object,the comparative analysis of Shandong Province,Shanxi province administered enterprises information disclosure system and the status quo,and use AHP to establish provincial enterprises information disclosure quality evaluation system,make specific evaluation and Analysis on the two province administered enterprises information disclosure quality.