混合所有制企业

浅议混合所有制企业的内部审计

The Internal Auditing of Mixed Ownership Enterprise

提出了混合所有制企业内部审计的主要内容，对混合所有制企业内部审计的规范化和内审人员的素质也提出了要求。

I have brought forward main composition , regulation and the quality of internal auditor of internal auditing in mixed ownership enterprise .

新的形势促使我国非公有制企业与其他所有制企业联合，混合所有制企业将普遍存在；

The new situation in China has facilitated cooperation between the non-public-owned enterprises and the other enterprises so that the diversified-owned enterprises will exist everywhere .

鼓励非公有制企业参与国有企业改革，鼓励发展非公有资本控股的混合所有制企业，鼓励有条件的私营企业建立现代企业制度。

Encourage non-public enterprises to participate in SOE reform , encourage their capital holdings of diversified-ownership enterprises and encourage qualified private enterprises to establish modern enterprise systems .

考察混合所有制企业，其重要经济地位并没有在宪法、民商法、经济法、刑法、行政法等法律中得到及时有力地体现。

The economic status of ECOS has not been effectively embodied in the constitutional law , civil and commercial laws , criminal laws , administrative laws and so on .

刑法是混合所有制企业国有资产法律保护体系的重要组成部分，是保护混合所有制企业国有资产的必要手段。

Criminal law is an important component of the legal protection system of state-owned assets in ECOS , and it is the means necessary to protect the state-owned assets in ECOS .

混合所有制企业的快速发展，提高了国有经济的控制地位，有助于现代企业制度和开放式社会融资机制的建立。

The rapid development of mixed-ownership enterprises , improves the control of the state-owned economic status , contributes to the establishment of modern enterprise system and the open social financing mechanisms .

基于中国混合所有制企业公司治理的特殊性和治理机制的分析，论文构建了反映国有控股上市公司治理机制的十个变量。

Based on the specialty and governance mechanism of Chinese mixed ownership enterprises ' corporate governance , the paper set up ten variables to reflect the corporate governance mechanism for Chinese state-controlled listed companies .

介绍了目前常见的混合所有制企业内审组织机构的设置模式：总经理领导的组织模式、监事会领导的组织模式和董事会领导的组织模式及其利弊。

I have introduced the modes by which the internal auditing organ is set in mixed ownership enterprise : leading by general manager , surveillant committee or director committee and advantages and disadvantages difference modes .

犯罪主体历来是职务犯罪研究的难点，公务行为的理解，混合所有制企业中单位性质的认定，受委托管理、经营国有财产的人员是本文关注的重点。

Subject of crime is always the difficulty in the duty crime research . Official business behavior understanding , unit nature recognizing in mix system of ownership enterprise , mandatory administration , manages the state-owned property personnel are the key point this article pays attention .

改革进程取决于转轨国家市场发育程度以及改革的初始条件；混合所有制的企业竞争模式更适合于转轨国家自然垄断产业的改革。

We find that the introduction of competition is feasible considering management cost , that the reform process depends on the market degree and initial reform conditions of the country involved , that mixed ownership is appropriate for such reform .

允许混合所有制经济实行企业员工持股，形成资本所有者和劳动者利益共同体。

Mixed-ownership enterprises will be allowed to utilize employee stock ownership to form a vested community of capital owners and workers .

我们有理由相信将混合所有制推广至这些企业将会产生良好的效果。

We believe there is significant merit in extending the mixed ownership model to these companies .

我国的企业劳动关系原先比较简单，随着非公有制企业的产生以及混合所有制的形成，企业劳动关系呈现多样化与复杂性。

The enterprise labor relations in China are relatively simple in early days , and it becomes complex and various with the emergence of non-public enterprises and other kinds of enterprises .