| The development of mixed ownership reform and establish modern enterprise system is the core of state-owned enterprise reform.China’s state-owned enterprises are still in the early stages of transforming from traditional state-owned enterprises to mixed-owned enterprises.This paper analyzes the connotation of the importance of state-owned enterprise reform in asset valuation management and development course of asset evaluation management,analyzing the importance of asset evaluation management in the reform of state-owned enterprises through Coase Theorem,Transaction Cost Theory and Principal-Agent Theory,and selecting the representative A large state-owned enterprises to carry on the analysis.This paper describes the background of A large state-owned enterprise and the present situation and effect of asset appraisal management,and analyzes the asset appraisal management in the reform of A large state-owned enterprise.The present situation and the main problems faced by them and the improvement strategies are put forward.This paper reveals the main problems in asset appraisal management in the reform of A large state-owned enterprise,including the difference between the duty orientation and actual operation of asset appraisal management,the difficulty of alternative library management of asset appraisal institution,and there are loopholes in asset appraisal and management technology.To solve the problem,the paper puts forward the improvement strategy of asset evaluation management in the reform of A large state-owned enterprise,including defining the responsibility of asset evaluation management,entrusting evaluation of property right holding unit,strengthening the management of alternative library of appraisal institution,and innovating technical means.A large state-owned enterprises have made some progress in asset appraisal management,but there are still many problems.We should do a good job in asset evaluation management and realize the efficient use of state-owned assets.It will play a positive role in the healthy competition of state-owned enterprises into the market and the construction of China’s market economy. |