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改制企业中国有资产流失问题研究
引用本文:翟海峰,陈丽芹,王秋荣.改制企业中国有资产流失问题研究[J].衡水学院学报,2005,7(4):22-25.
作者姓名:翟海峰  陈丽芹  王秋荣
作者单位:1. 河北经贸大学,法学院,河北,石家庄,050061
2. 河北光大会计师事务所有限责任公司,评估部,河北,石家庄,050051
3. 石家庄经济学院,会计分院,河北,石家庄,050021
基金项目:河北省科技厅2002~2004年软科学指导性课题(02457294)
摘    要:近几年来,随着我国国有经济的战略性调整,加大了国有企业的改革力度,加快了国有资本从一般竞争性领域退出的步伐,在肯定成绩的同时,我们也应看到国企改制中存在的许多问题,特别是国有资产流失问题相当严重.当前主要有以下几种流失渠道:擅自作价、随意处置国有资产;资产评估不规范,导致国有资产流失;国有企业破产、合资、合作中国有资产流失.针对国有资产流失的表现,提出了防止国有资产流失的对策.

关 键 词:改制企业  国有资产  流失  对策
文章编号:1673-2065(2005)04-0022-04
收稿时间:09 10 2005 12:00AM
修稿时间:2005年9月10日

A Study on the Running off of the State-Owned Asset in System-Reformed Entrprises
ZHAI Hai-feng,CHEN Li-qin,WANG Qiu-rong.A Study on the Running off of the State-Owned Asset in System-Reformed Entrprises[J].Journal of Hengshui University,2005,7(4):22-25.
Authors:ZHAI Hai-feng  CHEN Li-qin  WANG Qiu-rong
Abstract:In recent years,along with the strategical adjustment of the state-owned economy of our country,many enterprises have strengthened the reform and accelerated the capital in SOEs quitting the competitiveness field.Though there exist some successful points,we can still find problems in SOEs especially the asset' running-off.The ways of running off the asset are as follows:evaluating things without authorization;dealing with the asset at will;nonstandard assessing of the state-owned asset and the running off during the bankruptcy,pool capital and coperation of some SOEs.Five measures are put forward to prevent the happening of this problem.
Keywords:system reform  state-owned asset  running off  countermeasures
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