最新国有资产流失问题研究

国有资产流失问题研

究

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河南财经学院

HENAN UNIVERSITY OF FINANCE AND ECONOMICS 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

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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

The loss of state assets

ABSTRACT

Doctrine of state assets is to establish the material basis of the market. The rapid increase of state-owned assets, is to improve and develop the socialist market economy, a source of protection. Therefore, in the market economy, accelerate the state-owned assets management system, strengthen supervision of state assets, the establishment of binding mechanisms to prevent the loss of state assets is through Economic management priority.

Studies have shown that state-owned large, medium and small enterprises accounted for the net assets of equity share of losses as high as 15.2%, respectively, 59.4% and 82.8%, the loss of state-owned enterprise assets alarming situation. Not only that, according to newspaper reports, the bad loans of state-owned enterprises, death loss account and the bad assets of banks over at least 1.2 trillion annual expenses is as high as 100 billion, more than 110 billion annual loss of tax evasion. As the waste caused by wrong decisions, at least 100 billion a year or more. According to statistics estimate that since 80 years, the cumulative loss of state assets in China reached 1.4 trillion yuan, and the other, according to a study by the World Bank report estimates that the loss of the assets of the public sector accounts for about 8% -12% GDP. Facts listed above are sufficient to show that the multi-channel full range of state-owned assets has been lost is an indisputable fact, it has naturally aroused the concern of the whole society. Depth analysis of the reasons for the loss of state assets to study countermeasures to prevent the loss of state assets, naturally became the focus of attention of the community.