國(guó)有資產(chǎn)流失的途徑與防范——以混合所有制改革背景下的JZWF公司為例
發(fā)布時(shí)間:2018-11-20 14:37
【摘要】:通過(guò)對(duì)JZWF公司混合所有制改革案例的回顧,文章針對(duì)性地探究了混合所有制改革過(guò)程中國(guó)有資產(chǎn)流失的途徑、原因等,并提出了相應(yīng)的防范措施。研究表明,由于對(duì)國(guó)有資本退出缺乏有效監(jiān)督、對(duì)機(jī)構(gòu)投資者進(jìn)出缺乏合理限制以及資產(chǎn)評(píng)估方法缺乏統(tǒng)一標(biāo)準(zhǔn)等,使得國(guó)有資產(chǎn)大量流失,而優(yōu)化企業(yè)治理結(jié)構(gòu)與制度、嚴(yán)格控制混合所有制改革程序以及健全外部監(jiān)管機(jī)制等才是防范國(guó)有資產(chǎn)流失的有效路徑。
[Abstract]:By reviewing the case of mixed ownership reform of JZWF Company, this paper probes into the ways and causes of the loss of state-owned assets in the process of mixed ownership reform, and puts forward the corresponding preventive measures. The study shows that due to the lack of effective supervision over the withdrawal of state-owned capital, the lack of reasonable restrictions on the entry and exit of institutional investors and the lack of uniform standards for asset evaluation methods, large quantities of state-owned assets are lost, and the corporate governance structure and system are optimized. Strictly controlling the mixed ownership reform procedure and perfecting the external supervision mechanism are the effective ways to prevent the loss of state-owned assets.
【作者單位】: 海南大學(xué)經(jīng)濟(jì)與管理學(xué)院;杭州電子科技大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】:F123.7
[Abstract]:By reviewing the case of mixed ownership reform of JZWF Company, this paper probes into the ways and causes of the loss of state-owned assets in the process of mixed ownership reform, and puts forward the corresponding preventive measures. The study shows that due to the lack of effective supervision over the withdrawal of state-owned capital, the lack of reasonable restrictions on the entry and exit of institutional investors and the lack of uniform standards for asset evaluation methods, large quantities of state-owned assets are lost, and the corporate governance structure and system are optimized. Strictly controlling the mixed ownership reform procedure and perfecting the external supervision mechanism are the effective ways to prevent the loss of state-owned assets.
【作者單位】: 海南大學(xué)經(jīng)濟(jì)與管理學(xué)院;杭州電子科技大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】:F123.7
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