摘要
中国国家出资企业经过多轮改革,在产业分布、资产结构和发展模式方面发生了重大变化,其维护国家安全、实现社会稳定和促进经济发展的功能得到了改进。但该类企业仍然存在诸如主营业务淡化、资产负债失衡和长期效益堪忧等问题,而这些与未建立科学合理的资产运营评价体系高度相关。本文建议国家出资企业应在财务年度和主要负责人任期结束时,组织实施内在价值专业评估,并对评估可行性进行了讨论。国家出资企业定期评估报告,既可以作为会计报告或审计报告的补充,也可以作为企业绩效评价的参考依据,还可以作为国有资产管理部门定期向各级人民代表大会报告的基础信息。
After several rounds of reforms,China’s state-funded enterprises have undergone major changes in industrial distribution,asset structure,and development models,furthermore their functions of maintaining national security,promoting social stability,and advancing economic development have been optimized.However,such enterprises still have problems such as the reduction of main business,imbalance of assets and liabilities,and decrease of long-term benefits,which are highly related to the lack of a scientifically reasonable asset operation evaluation system.This article suggests that a professional valuation of intrinsic value should be implemented at the end of each fiscal year in state-funded enterprises or when their persons in charge finishing the term of office,and at the same time,the type of value as well as its evaluation feasibility should be discussed.The periodic evaluation reports of state-funded enterprises can be used not only as a supplement to accounting reports or audit reports,but a reference for enterprise performance evaluation.They can also provide basic information for reports delivered to People’s Congresses at all levels from State owned property management authorities.
作者
汪海粟
闫昱彤
Haisu Wang;Yutong Yan(School of Business Administration of ZUEL,Wuhan 430073)
出处
《中国资产评估》
2021年第6期43-53,67,共12页
Appraisal Journal of China
基金
国家社会科学基金一般项目“无形资产优化与中小企业融资模式创新研究”(批准号12BJY149)
中国资产评估协会委托研究课题“关于开展企业国有资产价值定期评估的可行性研究”(批准号20170107)
关键词
国家出资企业
绩效评价
内在价值
定期评估
state-funded enterprise
enterprise performance evaluation
intrinsic value
periodic valuation
