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天价招待费的出现表明我国国有企业招待费存在某种形式的异化，其危害极大。就此而言，国家必须消除国有企业招待费异化的现象。招待费异化的原因在于国有企业治理的不完善：国有企业产权特殊性导致的内部治理结构不健全以及外部治理不符合市场机制的要求。要解决国有企业招待费异化问题，我国国有企业立法以及公司立法必须采取以下措施：明确规定国企招待费的标准与范围；明确规定国企高管的招待费滥用义务；完善国企的民主管理制度；构建合理科学的信息公开制度；强化责任追究机制。
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.
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the problem of reception expenses, state-owned enterprise, corporate governance, internal structure of corporate governance, external structure of corporate governance
