Abstract:

In the process of reform of state-owned enterprises, the government focus on improving enterprises’ governance model and operating mechanism mostly, but neglect the importance of information disclosure The information disclosure with high quality is the premise of effective supervision and scientific decision-making Through the analysis of the information of state-owned enterprises in China and the United States, the shortcomings of China’s state-owned enterprises on information disclosure are found out, and also the advantages of the United States state-owned enterprises’ information disclosure system are learnt Suggestions are proposed for the information disclosure of China’s state-owned enterprises, including broadening objects, improving contents, expanding channels and strengthening the supervision of state-owned enterprises’ information disclosure system, to enhance the quality of information disclosure of state-owned enterprises in China

Key words:  information disclosure, state-owned enterprises, comparative study, enterprise supervision