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国有资产监督管理委员会的成立和《企业国有资产监督管理暂行条例》的公布实施,标志着我国国有资产管理体制的重大改革。国资委行使出资人职能,有助于国有资本有序退出和上市公司的重组,为国有股减持提供制度保障,也有助于经理市场的培育和完善。国资委的设立,解决了过去“五马分尸”的局面,把过去由几个政府部门做的事情集中到一个部门做,保证了权力的统一性,从而使管理的协调性增强。然而国有企业的财务监督管理中尚存在许多问题,这需要我们积极的探索符合我国国情的财务监督管理机制。
The establishment of the State-owned Assets Supervision and Administration Commission and the promulgation and implementation of the “Provisional Regulations on the Supervision and Administration of State-owned Assets of Enterprises” mark a major reform of China’s state-owned assets management system. The SASAC’s role as a contributor is conducive to the orderly withdrawal of state-owned capital and the restructuring of listed companies, providing institutional guarantees for the reduction of state-owned shares and helping to nurture and improve the manager’s market. The establishment of the SASAC has solved the past situation of “dividing the country by five” and concentrated the efforts made by several government departments in a single department so as to ensure the uniformity of power and enhance the coordination of management. However, there are still many problems in the financial supervision and management of state-owned enterprises, which requires us to actively explore the financial supervision and management mechanism in line with China’s national conditions.