Research On Financial Problems Of State-owned Enterprise Property Right Transfer

State-owned enterprises play a crucial role in China's economic system. Because it is related to the country's economic lifeline, with the rest related to national life, so, in the process of developing China's market economy, state-owned enterprises are the focus of attention and hot of the government, the society and the masses.China's reform of state-owned enterprises has experienced a "decentralization none other than" the "contract system stage," the "modern enterprise system and the shareholding trial system stage," "Restructuring and exploratory stage" and "double replacement" This five-stages. From 2000, Double replacement (replacement property and identities in combination) model has been established in practice, restructuring spread from the county, municipal state-owned enterprises to provincially - owned enterprises even to central state-owned enterprises, from small to large and medium-sized state-owned enterprises and even spread. In connection with the recent introduction of the"11thFive-Year" plan for the demands of the reform of state-owned enterprises "to improve the state capital give, the rational flow mechanism, speed up the reform of joint-stock system in large state-owned enterprises. Improving the ownership structure of state-owned enterprises, to develop a mixed-ownership economy, diversification of investment and property rights. Establish and improve the modern enterprise system and the formation of an effective corporate governance structure, and enhance the vitality of enterprises. More competitive development of large companies and large enterprise groups. Develop more competitive large companies and large enterprise groups. Deepen the reform of state-owned enterprises; we can see the primary focus of the current mission is the transfer of stock non-state-owned property rights from state-owned and state-holding enterprises using state-owned investors and incremental capital stock.This paper focuses on the financial issues of the transfer in state-owned property rights of state-owned enterprises. Are involved in the transfer of property rights of state-owned enterprises to define the major financial issues, including property rights, to assess the value of the assets of state-owned enterprises, arrangements of property rights and how to deal with the debt placement for the transfer, which will involve the transfer of property rights stakeholders, the final results of the reform. Only deal with these financial problems can be successful reform of state-owned enterprises. The first section of this paper will expound the two theoretical basis for the reform of state-owned enterprises and property rights theory of modern enterprise system, explore the use of the current reform of state-owned enterprises and in order to be successful conclusion, due to the dominance of state-owned shares, for the transfer of that must change the status, ownership of state-owned enterprises will be transformed into a modern enterprise. In the third chapter of the current definition of property rights of state-owned enterprises and the transfer of property rights in order to discuss in depth analysis of the transfer of state-owned enterprises in China then get the problems will have. In chapter four focused on assess the problem in the transfer of ownership of the assets of state-owned enterprises. That is how to determine the value of state-owned asset. In the fifth chapter discussing the attachment of assets and the disposal of the debt problem. In the next section, will elaborate the "three interaction" in practice in Nanjing and theoretical" basis of this analysis earlier, based on the analysis in the typical cases, sum up its innovation, the breakthrough, as well as the problems in existence. In the final section, from concept, the external environment and science policy perspectives for the future transfer of property rights of state-owned enterprises, I will made a number of recommendations, with the valuable experience gained in the reform of Nanjing "three interaction" and the theory got from former...