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一、国有企业改革中国有资产管理存在的问题国有企业改革是中国经济改革的重点和难点,然而由于国有资产管理制度的不健全,导致国有资产在改革过程中出现大量流失,使国有企业改革付出了巨大的成本。从近几年的改革实践来看,改制过程中国有资产管理方面存在的问题主要表现为:1、资产评估不规范。主要表现为对原有资产不经评估或故意低估。国有企业改制前,应对原有资产经国家认定的资产评估机构评估,重新确定价值并折合为国有股。但评估机构对入股的国有资产有时做出不公正、不合理的估价,不少企业不经评估,即按原来账面价值
I. Problems in the Management of State-owned Assets in the Reform of State-owned Enterprises State-owned enterprises reform is the key and difficult point of China’s economic reform. However, due to the imperfect state-owned assets management system, there has been a drastic loss of state-owned assets in the process of reform and the reform of state-owned enterprises has been paid A huge cost. Judging from the practice of reform in recent years, the problems in state-owned assets management in the process of restructuring are mainly as follows: 1. The assets evaluation is not standardized. Mainly for the original assets without assessment or deliberately underestimated. Before the restructuring of state-owned enterprises, the original assets should be evaluated by the assets appraisal institutions determined by the state, and the value should be redefined and converted into state-owned shares. However, the assessment agencies sometimes make unjust and unreasonable valuations of the state-owned assets they have invested in. Many enterprises, without assessment,