Property Rights Of State-owned Enterprises A Wide Range Of Financial Issues,

Property right system is the core of State-owned enterprise reform, and State-owned property right diversity is the direction of Property right system reform. In this paper, some financial problems are discussed concerning property right pluralism reform of State-owned enterprises, such as the definition, valuation and price fixing of State-owned enterprise property, capital sources of undertaking party and the disposal and use of transfer income.The paper falls into five chapters. In the first chapter an economical analysis is conducted towards property right pluralism reform of State-owned enterprises by applying property right theories. From the second to the fifth chapter such problems concerning State-owned property right are illustrated respectively as its definition, valuation and price fixing and capital sources of undertaking party and the disposal and use of transfer income. Problems are raised with regard to the process of current property right system diversity in State-owned enterprises, such as the disagreement to the definition of State-owned property right, no standard of evaluation, imperfection of price fixing system and relative confusion of transfer income disposal and use. What's more, new solutions are offered: the probe into State-owned property right definition "Changsha Model" is confirmed positively; two specific ways of quantification --"the method of average growth rate of State-owned property right" and "the method of average cost of labor in market "; the concept "present value of earnings" is applied to the property evaluation of receivable accounts, finished goods, invisible assets and so on; the unjust in price fixing of State-owned property right can be avoided by improving property valuation methods , perfecting capital market especially property right trading market and bettering information publishing system; as to the guarantee problem of human resources financial contribution, an original key is offered . That is the actual financial contribution total (proportion) should be less than nominal financial contribution total(proportion). Also the trading price in human capital market should include both absolute and relative financial contribution total.