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A Research About The Approach And Prevention For Loss-of-State-Owned-Asset In The Reform Of Mixed-Ownership

Posted on:2017-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:X Q HuFull Text:PDF
GTID:2349330482480523Subject:Accounting
Abstract/Summary:PDF Full Text Request
The Third Plenary Session of the 18 th Communist Party of China(CPC)Central Committee put forward the requirements of deepening the reform of state-owned enterpris(SOEs),mixed-ownership reform has become an important breakthrough in the new round of SOEs reform.The ultimate goal of deepening the reform of SOEs is the transformation from the state-owned assets management to the management mode of state-owned capital,and help the SOEs to become the main market competition.But since the reform of SOEs,in the operation and restructuring of the link has been accompanied by a serious loss of state-owned assets.This not only harms the interests of the people,but also is not conducive to the development of the society.It is very important to study the way of mixed ownership reform in China.This article draws on the existing research results and methods,and summarizes the research results of the three aspects of the causes,methods and prevention of the loss of state-owned assets.Then from the perspective of economics,through the principal-agent theory,property rights theory,the reasons for the loss of assets,including the principal-agent relationship between the internal control and the lack of supervision caused by property rights.Subsequently,based on the different system background,this paper further analyzes the reform of the mixed content of the two rounds of reform and the loss of state-owned assets.The study found that the current mixed with the lack of supervision and implementation of the situation is still under the condition of the loss of state-owned assets.According to the literature review and theoretical system of research and analysis,this paper further combined with case "Jiaozuo Wanfang Aluminum Co.,Ltd.mixed ownership through on the basic situation,mixing all process and cause of the loss of assets and ways were analyzed,deduced the mixed change in involving asset management to the changes in capital management exist inadequate supervision,executive force is not enough,there are a variety of ways resulting in the loss of state-owned assets.According to the results of the previous theoretical system analysis and the problems in the process of mixed ownership,the paper puts forward the prevention suggestions from the aspects of internal governance,external supervision and the whole mixed ownership.Finally,we can finally draw some conclusion via the research above and summarize the shortcomes during the study.
Keywords/Search Tags:Mixed Ownership Reform, Loss-of-State-Owned-Asset, Approach, Prevention
PDF Full Text Request
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