企业改制中国有资产流失摘要国有资产是我国国民经济和现代化发展的重要物质基础。虽然随着国有资产从一般竞争性领域退出进程的加快，国有资产发挥作用的空间在缩小，但在“命脉”性经济部门，国有资产仍然拥有不可动摇的控制地位。国有企业改制是指国有企业以建立“产权清晰、权责明确、政企分开、管理科学”为特征的现代企业制度。随着国有企业改革改制进程的展开与推进，国有资产流失问题越来越严重，达到了令人震惊的程度。如何有效防范国有资产流失，确保国有资产保值增值和国有企业改革改制工作的顺利进行，已成为理论和实践界普遍关注的焦点问题。本文在分析国有资产流失原因的基础上，提出了防止国有资产流失的几点主要对策：完善国有资产管理体制，建立健全企业内部治理机制，完善有关资产监管的法律法规，加快市场体系建设等。关键词国有资产；国企改制；国有资产流失AbstractThestate-ownedassetsaretheimportantmaterialbasisofournationaleconomyandthemodemdevelopment.Withtheaccelerationoftheprocessinwhichthestate-ownedassetsarewithdrawingfromthegeneralcompetitivefields,eventhoughthespaceinwhichthestate-ownedassetscanplaytheirroleisshrinking,theyarestillontheunmovabledominantpositionsinsomevitaleconomicdepartments.Thereformationinthestate-ownedenterprisesreferstobuildamodernenterprisessystemoftheexplicitnessofpropertyright,definitudeofobligationandright,separationofgovernmentandenterprisesandscientificmanagementasitscharacter.However,withthedevelopmentandadvancementoftheprocessofthestate-ownedenterprisesreformation,thelossofthestate-ownedassetsalsobecomesmoreandmoreterrible,andatlast,toashockinglevel.Howtopreventthelossofthestate-ownedassets,ensuretoretainandincreasevaluesofthestate-ownedassetsandsmoothlycarryonthereformationhasbeenthefocustowhichthepeopleinthetheoreticalandpracticalfieldspaytheirwidespreadattention.Onthebasisofstudyingthereasonsforthelossofthestate-ownedassets,thisarticlebringsforwardthemaincountermeasurestopreventthelossofthestate-ownedassets,whichincludes:perfectingthesystemofthemanagementofthestate-ownedassets,settingupandperfectingthegovernmentalstructureintheenterprises,perfectingthelawsandregulationsaboutthesupervisionandmanagementofthestate-ownedassets,furtherbuildingthesystemofthemarket.KeywordsState-ownedassets;reformofstate-ownedenterprise;lossofthestate-ownedassets目录摘要................................................................IAbstract...........................................................II第1章绪论.........................................................1第2章企业改制中的国有资产流失问题.................................32.1国有资产分类及国有资产流失概况...............................32.1.1国有资产分类...........................................32.1.2国有资产流失概念及概况.................................32.2不同形式的国有资产流失......................................42.2.1承包租赁中的国有资产流失...............................42.2.2参股或联营中的国有资产流失.............................42.2.3组建中外合资、合作企业中的国有资产流失.................42.2.4兼并收购等产权转让中的国有资产流失.....................52.2.5产权改革中的国有资产流失...............................5第3章国有资产流失的原因分析.......................................63.1传统国有资产监管体制的弊端..................................63.1.1出资者缺位与国有资产流失...............................63.1.2政企不分与国有资产流失.................................73.2国有企业内部治理机制的缺陷..................................83.3法律法...
