国有资产流失问题研究

学校代码：10484学号：[]河南财经学院HENANUNIVERSITYOFFINANCEANDECONOMICS自学考试（工商专业）本科生论文论文题目：国有资产流失问题研究专业名称：工作单位：[]作者姓名：[]联系方式：[]国有资产流失问题研究摘要国有资产是建立主义市场的物质基础。国有资产的快速递增，是完善和发展社会主义市场经济的源泉保障。因此，在市场经济条件下，加快国有资产管理体制改革，强化对国有资产的监管，建立约束机制，防止国有资产流失，已是经济管理工作的当务之急。有研究表明，国有大、中、小型企业权益损失占净资产的比重分别高达15.2%59.4%和82.8%，国有企业资产流失现状令人震惊。不仅如此，据报载，我国国有企业的呆帐、死帐及银行不良资产损失至少在12000亿以上，每年公款吃喝的费用高达1000亿，每年偷漏税损失1100亿以上．由于决策失误造成的浪费，每年至少在1000亿以上。根据统计资料估计，自80年代以来，我国国有资产流失累积达14000亿元，另据世界银行的一份研究报告估计，我国公共部门的资产流失约占GDP的8%-12%。以上列举的事实足以表明，国有资产的全方位多渠道流失己经是一个不争的事实，它己理所当然地引起了全社会的关注。深入剖析国有资产流失的原因，研究防止国有资产流失的对策，自然也就成了我国社会各界瞩目的焦点。因此，防止国有企业资产流失已刻不容缓，必须采取有效措施堵住国有资产流失的漏洞，但前提是必须分析清楚国有企业资产流失形成的原因。本文结合自己的工作特点，从国有资产流失的概念着手，按国资监管体制、市场机制、国企改制、经营管理、国资监管立法、责任追究、税收管理等方面加以分析，探讨国有企业资产流失的原因，并提出防止国有资产流失的相应对策及措施。关键词：国有企业，资产流失，原因分析，途径，措施ThelossofstateassetsABSTRACTDoctrineofstateassetsistoestablishthematerialbasisofthemarket.Therapidincreaseofstate-ownedassets,istoimproveanddevelopthesocialistmarketeconomy,asourceofprotection.Therefore,inthemarketeconomy,acceleratethestate-ownedassetsmanagementsystem,strengthensupervisionofstateassets,theestablishmentofbindingmechanismstopreventthelossofstateassetsisthroughEconomicmanagementpriority.Studieshaveshownthatstate-ownedlarge,mediumandsmallenterprisesaccountedforthenetassetsofequityshareoflossesashighas15.2%,respectively,59.4%and82.8%,thelossofstate-ownedenterpriseassetsalarmingsituation.Notonlythat,accordingtonewspaperreports,thebadloansofstate-ownedenterprises,deathlossaccountandthebadassetsofbanksoveratleast1.2trillionannualexpensesisashighas100billion,morethan110billionannuallossoftaxevasion.Asthewastecausedbywrongdecisions,atleast100billionayearormore.Accordingtostatisticsestimatethatsince80years,thecumulativelossofstateassetsinChinareached1.4trillionyuan,andtheother,accordingtoastudybytheWorldBankreportestimatesthatthelossoftheassetsofthepublicsectoraccountsforabout8%-12%GDP.Factslistedabovearesufficienttoshowthatthemulti-channelfullrangeofstate-ownedassetshasbeenlostisanindisputablefact,ithasnaturallyarousedtheconcernofthewholesociety.Depthanalysisofthereasonsforthelossofstateassetstostudycountermeasurestopreventthelossofstateassets,naturallybecamethefocusofattentionofthecommunity.Therefore,topreventlossofassetsofstate-ownedenterprisesisurgent,effectivemeasuresmustbetakentoplugloopholesinthelossofstateassets,butonlyifitistoanalyzetheformationofclearlystatethereasonsforthelossofcorporateassets.Thisauthor,basedoncharacteristicsoftheirwork,theconceptoflossofstateassetsfromthestart,accordingownedAssetsSupervisionsystem,marketmechanisms,state-ownedenterprisereform,management,ownedAssetsSupervisionandlegislation,accountability,taxmanagement,analyzed,discussedthelossofstate-ownedenterpriseassetsreasonsandtopreventthelossofstateassetsandmeasuresthecorrespondingcountermeasures.KEYWORDS：state-ownedenterprises,assets,causeanalysis,meansandmeasures-i-目录1国有资产流失的概念..............................................11.1国有资产流失的概念...............................................................................11.2国有资产的法律界定................................................................................12国有资产流失的形成及渠道........................................42.1决策失误导致国有资产流失...................................................................42.2在破产有资产流失....................................................................................42.3在企业改制中，国有资产流失................................................................52.4经营管理不善造成企业国有资产流失....................................................52.5中外合资、合作经营有资产流失.............................................................52.6无形资产、土地不入帐.............................................................................63国有资产流失的原因分析..........................................73.1国有企业产权制度缺陷.......................................................................73.1.1国有企业所有权模糊，所有者主体缺位....................................73.1.2国有企业产权关系不清晰，政企不分，政资不分....................73.2国有企业内部治理机制缺陷....................................................................83.3市场体系发育不完善，缺乏有效的外部治理机构...............................93.4法律法规建设滞后.................................................................................104国企改革中国有资产流失的法律根源与规制.........................114.1国有产权主体制度的缺陷.....................................................................114.2国有产权交易制度的缺陷......................................................................114.3国有产权救济机制的缺陷......................................................................124.4关于国有产权法律主体制度..................................................................124.5关于国有产权交易法律制度.................................................................134.6关于国有产权法律救济制度.................................................................145防范国有资产流失的主要对策.....................................155.1建立健全科学的国有资产治理体系.........................................................15-ii-5.2建立健全国有资产监督约束机制..........................................................155.3重点防范企业改制过程中国有资产的流失..........................................165.4防范国有资产的隐性流失..................