摘要
在国企改制过程中,国有资产的流失有多种形式,从改制形式上看主要有MBO、MBI及LBO等,从国有资产流失的方式看主要是定价问题,如产权定价、实物定价和分配问题等。国有资产流失的原因,在外部环境方面主要是由于国有资产监管缺失形成的;在公司内部方面主要是由于信息不对称造成的。应从健全国有资产管理相关法规、理顺国有资产管理体制、规范资产评估程序和制度、规范企业改制行为及发展产权交易市场等方面入手,加强国有资产流失的防范措施。
In the process of the state-run enterprises restructuring, there are different forms of the loss of state assets. According to the restructuring forms, there are MBO, MBI, LBO and so on. As for the way of the loss of state assets, it is mainly focused on the pricing such as property pricing, pricing in kind, and distribution. The loss of state assets is caused by the lack of supervision on the state assets externally, and the information asymmetry internally. It is concluded, therefore, that we should take great precaution against the loss of state assets by amplifying the related state assets management regulations, straightening out state assets management system, standardizing the procedure and the policies of state-owned property assessment, standardizing the enterprises' restructuring, and developing the property transaction market.
出处
《山东财政学院学报》
2005年第3期56-60,共5页
Journal of Shandong Finance Institute
关键词
国企改制
国有资产流失
产权
state-run enterprises restructuring
loss of state assets
property
