국유기업 접대비 문제에 관한 법적 규제-국유기업지배구조의 개선을 중심으로-

The sky-high entertainment expense reflects a dissimilation mode ofstate-owned enterprise’s entertainment expense, which is ruinous. Forthat matter, china must eliminate the dissimilation phenomenon ofstate-owned enterprise’s entertainment expense. The reason of thisphenomenon is state-owned enterprises’ incomplete management. Theparticularity of state-owned enterprise property rights lead to itsincomplete inner management structure and external management failedto meet the requirements of the market mechanism. In order to solve thisproblem, there are many measures must be taken in legislation ofstate-owned enterprise and corporation: a) to make clear definitionsabout state-owned enterprises’ criteria and range; b) to make clearregulations about state-owned enterprise’s entertainment expense; c) toimprove the democratic management system; d) to build scientificreasonable information disclosure system e) to strengthen accountabilitymechanism.