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一、存在的问题 1、国有企业原有资产的评估与产权界定问题。这一点反映在国有企业的股份制改造过程中。第一是难以确定科学的评估企业原有资产的方法。虽然国务院于1991年颁发了《国有企业评估管理办法》,但实施甚难,因为长期以来,不真实的折旧和库存状况难以公证确认;第二是资产评估机构问题。按规定,应由国有资产管理部门认可的资产评估机构,但在我国这些机构并不健全,而且难担大任;第三是产权界定和分割问题。因为在改革过程中已形成了各部门、地方和企业通过占有国有资产和获取国有资产收益的具有刚性的利
First, the existing problems 1, the assessment of state-owned assets of existing assets and property rights issues. This is reflected in the shareholding system reform of state-owned enterprises. The first is the difficulty of identifying a scientific way of assessing an organization’s existing assets. Although the State Council issued the Measures for the Administration of Assessment of State-owned Enterprises in 1991, it is difficult to implement because unrealistic depreciation and inventory status are difficult to be notarized and confirmed for a long time. The second is the issue of asset assessment agencies. According to regulations, state-owned assets management departments should be accredited asset assessment agencies, but in our country these agencies are not perfect, and difficult to assume responsibility; the third is the definition and division of property rights. Because in the course of the reform, various departments, localities and enterprises have formed a rigid levy through the possession of state-owned assets and the gain from the acquisition of state-owned assets