On The Loss Of State-owned Assets In The Course Of The Change Of State-owned Enterprises

China's state-owned enterprise reform has been the central link and problems of economic reform,After more than 20 years,the reform of property rights system is under way,However,in the course of large-scale reform and strategic change of state-owned economy and state-owned enterprises,the issue of the loss of state assets has always been called attention.Having the power to dispose State-owned assets or being close to it,Some people occoupied state-owned assets through a variety of ways,which spoiled the social atmosphere and cause social injustice,but also increased the cost of the change of state-owned enterprise. Therefore,starting from concrete manifestation or ways of the loss of State-owned assets,and in order to prevent the loss of State-owned assets in the course of the change of state-owned enterprise,this paper conducted a series of studies.First of all,this paper presented the concept of the loss of state assets and their various different interpretations of the state-owned assets,the criterion of the loss of state assets is defined by the clients and beneficiaries of State-owned assets as measured;Secondly,the author analyzed the importance of the innovation of the property rights system to economic development,recalled China's State-owned enterprise reform of the system of property rights history,noting the status of the loss of state assets;thirdly,in view of the ways of the loss of state assets such as hiding assets,cutting the profits virtually,checking the property incompletely,no standard estimating assets,not strictly peeling off assets,implementing preferential measures at will,property right trades by the operation of discipline-violation and breaking the law, the author analyzed the cause of drain of state-owned assets thoroughly that is not taking seriously on thought,imperfect state-owned assets laws and statutes system,imperfect system of state-owned assets management,defect system of account,being short of market mechanism, unhealthy enterprise corporate management structure,the difficulty to investigating and treating the drain of state-owned assets,not imposing punishment severely and so on;Finally,in accordance with the reasons for the loss of state assets,the author put forward countermeasures to prevent the loss of state assets in the course of the change of state-owned enterprises such as strengthening ideological education, improving the system of laws and regulations of state-owned assets, improving state-owned assets management system,improving the corporate governance structure,promoting the operation of the market mechanism,standardizing the operation of the restructuring of state-owned enterprise,Stereo strengthen stereo mechanism of supervision and control,strengthening enforcement and so on.In this paper,applying theory and empirical analysis,the author aims at searching for the countermeasures to prevent the loss of state assets. Considering the practicality of state-owned enterprise reform,the article focused reasons for the loss of state-owned assets and countermeasures, which has great significance to guiding the change of state-owned enterprise.