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随着经济体制改革的不断深化,国有资产保值增值的问题越来越为经济界、企业界关注的热点。国有资产是指企业所有权益中的国家权益其中包括国家投入资本金的原有金额,也包括因各种原因形成的企业净资产的增值额中的国家应享份额。国家作为投资人不直接经营自己投入的资本,但为了维护自身的合法权益,必然要求接受投资的企业保证投入资本不受损害,并在此基础上尽可能多地获得收益,确保所有者投入资本的保值和增值。目前看来,国有资产流失的渠道越来越复杂,手段越来越隐蔽,花样层出不穷,给国家造成巨大损失,本文试从会计角度对国有资产的管理问题作些探讨,以期采取有效措施,遏制国有资产的流失。
With the continuous deepening of the reform of the economic system, the issue of maintaining and increasing the value of state-owned assets is increasingly becoming a hot topic of concern to both the economy and the business community. State-owned assets refers to the state’s rights and interests in the enterprise, including the original amount invested by the state, as well as the state share of the added value of the net assets of enterprises formed for various reasons. The state, as an investor, does not directly manage the capital invested by itself, but in order to safeguard its own legitimate rights and interests, it must inevitably require the enterprises that accept the investment to ensure that the invested capital will not be harmed and on the basis of which, as much as possible, the proceeds will be obtained and the capital invested by the owner The hedge and value-added. At present, it seems that the channels for the loss of state-owned assets are becoming more and more complicated, the means are more and more hidden, the pattern emerges in an endless stream, resulting in tremendous losses to the country. This paper attempts to discuss the management of state-owned assets from an accounting perspective with a view to taking effective measures to deter The loss of state assets.