Study On The Disposal Of State-owned Assets Of HR Power Generation Enterprise

Entering 2017,as development of Chinese economy enters a new normal,many basic industries are facing new changes in “Decapacity”.With the decline of social production and electricity consumption,the situation of high coal prices has emerged,and the traditional power generation industry has been under unprecedented operational pressure.At the same time,due to the increasingly serious atmospheric pollution in recent years,power generation companies that are also highly polluting industries have upgraded large equipment,renovation and closure of outdated units have gradually attracted the attention of the society and the public.Faced with such a new environment,each power generation group should adjust its development strategy in a timely manner,upgrade and renovate inefficient equipment,and exit the operation of substandard units to create a safe,clean and stable energy environment for the national economy.As an important part of the national capital,the asset disposal of the power generation industry has its own characteristics of the state,and it needs to play the role of state-owned enterprises.Its compliance and integrity directly affect the interests of state-owned enterprises.How to improve the asset disposal system,optimize the scientific and rational disposal process,and achieve efficient and effective disposal has become the key to maintaining and increasing the value of state-owned assets in the power generation industry.This paper takes the case of state-owned assets disposal of HR power generation enterprise as the research object,and takes the case analysis method as the main research method.By summarizing relevant domestic and foreign research literature on state-owned asset management and state-owned assets disposal,the theory of modern property rights system,the theory of resource optimization allocation,the theory of enterprise mergers and acquisitions and the theory of internal control are analyzed.The meaning of state-owned assets,the function of property rights definition,the main content of asset disposal and the significance,objectives and principles of optimizing the disposal of state-owned assets in power generation industry are expounded.On the basis of introducing the basic situation of HR power generation company,organizational structure and asset management responsibilities,and state-owned assets disposal related systems,it points out the problems existing in the disposal of state-owned assets of HR power generation company,including the implementation of lax enforcement and unsuccessful disposal of assets.The handling and disposal processes are too long,the evaluation value is unreasonable,and the disposal supervision is leaky.The analysis is mainly caused by defects in the disposal system,the disposal process is repeated and not targeted,and the organization and staffing are unreasonable.The work is too independent and lacks comprehensive planning.The evaluation agency selection and evaluation report is not strict,and the internal control is not available.In view of the problems existing in the disposal of state-owned assets of HR power generation enterprise,with the guidance of the “Order No.32 of the Ministry of Finance & State-owned Assets Supervision and Administration Commission”,it put forward the improvement of the state-owned assets disposal system,the optimization of the company's organizational structure and institutional setup,the establishment of the asset disposal leadership working group mechanism,and the establishment of asset evaluation.Suggestions for institutional selection and employment system,sound asset report review mechanism,refinement of asset disposal categories,reshaping of asset disposal processes,and development of asset disposal performance evaluation mechanisms.Through this series of improvement measures,I hope to help the company improve the asset management level,asset evaluation agency management and evaluation report audit management level,and improve asset disposal efficiency,quality and compliance,in order to welcome a new round of more asset restructuring.The challenges of large-scale asset disposal are well prepared to achieve the goal of protecting the integrity and integrity of state-owned assets,maintaining and increasing the value of state-owned assets,and ultimately maximizing corporate value.