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Research On Assets Loss Of Soe Reform

Posted on:2012-04-16Degree:MasterType:Thesis
Country:ChinaCandidate:L MuFull Text:PDF
GTID:2249330377454703Subject:Accounting
Abstract/Summary:PDF Full Text Request
Reform of state-owned enterprise (SOE) is to found a modern enterprise system.Under the condition of socialist market economy, modern enterprise systems should be on the basis of perfect enterprise law person system,guaranteed by limited responsibility system, make company enterprise become its main form, have clear property righties and responsibilities,have separate administration and enterprise, have scientific management, thus to solve the momentum problem of enterprise.To found such an enterprise system, it is necessary to solve three major issues:the disposal of assets, stock share distribution, personnel arrangement.But there exist many problems in disposal of assets, such as loss of assets.State-owned enterprise reform has been a central part of China’s economic reform and also the challenges, during the course of more than twenty years’ reform,large-scale strategic restructuring of state-owned economy and the restructuring of state-owned enterprises, state-owned assets loss has always been a noticeable issue,Some people abuse their disposable right of state-owned assets, through a variety of ways to occupy state assets as their own.Those behaviors not only undermine the mood of society, cause social injustice, but also increase the cost of restructuring state-owned enterprises.This paper starts with big environment of SOE and assets loss, discusses and researches from the perspective of how to prevent state assets.First, the paper describes SOE in a particular environment which is under a certain circumstance, introduces the background of state-owned enterprise restructuring,the restructuring process and the significance of the restructuring, thus to extent the problems of SOE.Practice proves that through decades of restructuring business challenges and management confusion, some will be resolved by the restructuring.However, due to the complexity of state-owned enterprises and private enterprises involved in the restructuring, some enterprise after reconstructing not only failed to solve the original drawbacks,but added some new confusions and appeared many problems.This paper focuses on the assets loss during restructuring process of SOE;Secondly, introduces some outstanding problems, such as property rights are not clear, asset assessment is not standardized, hidden assets, virtual reduce profits.and property inventory is not complete and other problems caused by the loss of assets, according to those problems, the corresponding measures are proposed;finally, according to national Twelfth Five-year Plan for state-owned enterprise restructuring in some of the specific requirements.this paper puts forward to promote strategic adjustment of state-owned economy.to accelerate the reform of large state-owned enterprises,to deepen the reform of monopoly industries,to improve the state-owned assets management system and improve the state-owned capital management budget and revenue sharing system,to standardize the behavior of state-owned enterprises of investment in deepening the reform of state-owned enterprises.In this paper, I have paid close attention to the state-owned enterprise reform, especially concerned about the loss of state assets,and I try my best to provide some valuable insights and suggestions to analyze and solve problems.Due to limited time and ability, this organization in the material, system arrangement and perspectives are likely to exist some shortages, please offer criticism and correct it.
Keywords/Search Tags:Reform of state-owned assets, Asset loss, Property rightreformation, Asset valuation
PDF Full Text Request
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