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当前,国有企业改革正处于攻坚阶段。企业兼并、破产,产权转让、公司化改组以及资产租赁、拍卖等项措施已成为国有企业改革的重头戏。其主旋律是好的,但是也确实存在着不和谐的音符。一部分企业在资产处置时不执行国务院《关于国有资产评估管理办法》(第91号令),不经过资产评估,擅自作价,签定合同,处置资产,造成国有资产流失。上述情况反映出企业经营者法规意识淡薄,对资产评估缺乏必要的了解,在认识上存在误区。据笔者了解,他们这样做一是嫌资产评估麻烦,二是怕套上紧箍咒,三是不愿掏钱支付评估费用。总之,他们认为资产评估是多此一举。
At present, the reform of state-owned enterprises is at a crucial stage. Measures such as mergers and acquisitions, bankruptcies, transfer of property rights, corporatization and reorganization of enterprises, asset leasing and auctions have become the highlights of the reform of state-owned enterprises. The main theme is good, but there are really discordant notes. Some enterprises do not implement the State Council's Measures for the Administration of State-owned Assets Valuation (Decree No. 91) at the time of asset disposal. They do not go through the appraisal of assets and make price arbitrarily, sign contracts and dispose of assets, resulting in the loss of state-owned assets. The above situation reflects the weak awareness of laws and regulations of business operators, the lack of necessary understanding of asset evaluation, there are misunderstandings in understanding. As far as I know, they do too much trouble in assessing assets, and secondly, they are afraid to put on the curse, and third, they will not pay to pay for the assessment. In short, they think the assessment of assets is superfluous.