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《Reform》 2013-11
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The Correlation of Company Governance Evaluation System of State-Owned Group and Subsidiary Company Assets

Zhou Na;Fu Chenjie;  
State-owned group company management consists of parent company governance and subsidiary company governance. "shelled" state-owned group companies,the subsidiary company's governance and its evaluation is the core position in group governance evaluation. In this case, the comprehensive evaluation of each group subsidiary company gover nance evaluation can be equal as to the whole group company governance evaluation. We start from the group's governance principles by analyzing the relationship between the subject of group company and the assets of subsidiary companies and concluded the calculation method of each subsidiary governance's proportion in group company governance. It's a useful attempt for the governance evaluation of state-owned group company.
【Fund】: 重庆市教育委员会人文社会科学研究项目“国有集团公司治理评价指标体系研究”(批准号:12SKL04)
【CateGory Index】: F275;F276.1
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
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1 Yuanlue Fu ( Center for Accounting studies of Xiamen University, P.R. China);The Development and Innovation of Management Control System:Extending Shift-group Accounting to Integrating Corporate Governance[A];[C];2008
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