【摘要】：隨著事業(yè)單位分類改革地不斷推進(jìn),作為事業(yè)單位的三大組成部分之一的生產(chǎn)經(jīng)營類事業(yè)單位改革也有條不紊地進(jìn)行。國有資產(chǎn)處置是生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制的基礎(chǔ)環(huán)節(jié),合理處置生產(chǎn)經(jīng)營類事業(yè)單位的國有資產(chǎn)不僅可以為事業(yè)單位轉(zhuǎn)企改制擔(dān)負(fù)改制成本,還可以調(diào)整國有資產(chǎn)結(jié)構(gòu),盤活國有資產(chǎn),提高轉(zhuǎn)企改制單位的國有資產(chǎn)效率。因此,轉(zhuǎn)企改制中生產(chǎn)經(jīng)營類事業(yè)單位的國有資產(chǎn)處置合理與否直接關(guān)系到國家和集體以及廣大改制單位職工的利益得失,關(guān)系到生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制的成功與否。但是,從事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置研究的現(xiàn)狀來看,當(dāng)前對于該問題的研究數(shù)量和研究成果嚴(yán)重不足。 本文力圖通過研究生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置的相關(guān)文獻(xiàn)資料,梳理近期相關(guān)研究成果,系統(tǒng)探討轉(zhuǎn)企改制中生產(chǎn)經(jīng)營類事業(yè)單位國有資產(chǎn)處置的基本步驟與處置方式等基礎(chǔ)問題,結(jié)合轉(zhuǎn)企改制實(shí)踐探討生產(chǎn)經(jīng)營類事業(yè)單位國有資產(chǎn)處置的經(jīng)驗(yàn)與成效,指出當(dāng)前轉(zhuǎn)企改制中生產(chǎn)經(jīng)營類事業(yè)單位國有資產(chǎn)處置存在的問題和困難,闡明轉(zhuǎn)企改制中國有資產(chǎn)處置的優(yōu)化路徑。 本文的主要內(nèi)容包括四個(gè)部分：第一部分旨在說明研究國有資產(chǎn)處置對于生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制的意義,并評述目前國內(nèi)相關(guān)研究文獻(xiàn),闡明本文的研究方法、內(nèi)容及框架。第二部分對生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置的基本步驟及方式進(jìn)行闡述,并結(jié)合轉(zhuǎn)企改制的實(shí)踐探索總結(jié)出生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置的成功經(jīng)驗(yàn)與成效。第三部分是指出了當(dāng)前生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置的內(nèi)在困境。最后一部分結(jié)合國有資產(chǎn)處置的基本原則,闡明生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置的路徑優(yōu)化,為生產(chǎn)經(jīng)營類事業(yè)單位轉(zhuǎn)企改制中國有資產(chǎn)處置問題研究提供參考。
[Abstract]:Along with the reform of the classification of institutions, the reform of production and management institutions, as one of the three major components of institutions, has been carried out methodically. The disposal of state-owned assets is the basic link for the transformation of production and operation institutions into enterprises. The rational disposal of state-owned assets of production and operation institutions can not only bear the cost of restructuring the institutions but also adjust the structure of state-owned assets. Invigorate state-owned assets and improve the efficiency of state-owned assets in units that have been transformed into enterprises. Therefore, whether the disposal of state-owned assets of production and management institutions is reasonable or not is directly related to the benefits and losses of the workers and staff of the country and the collective, and to the success or failure of the transformation of production and management institutions. However, from the point of view of the present situation of the research on the disposal of state-owned assets in the transformation of institutions to enterprises, the number and achievements of the research on this issue are seriously inadequate. This paper tries to study the relevant literature on the disposal of state-owned assets in the transformation of production and management institutions to enterprises, and to sort out the recent relevant research results. This paper systematically discusses the basic steps and disposal methods of the disposal of state-owned assets of production and management institutions in the process of transforming enterprises into enterprises, and discusses the experience and effectiveness of the disposal of state-owned assets of production and management institutions in combination with the practice of transforming enterprises into enterprises. This paper points out the problems and difficulties existing in the disposal of state-owned assets of production and management institutions in the process of transforming enterprises into enterprises, and expounds the optimized path of disposal of state-owned assets in the transformation of enterprises. The main contents of this paper include four parts: the first part aims to explain the significance of studying the disposal of state-owned assets for the transformation of production and management institutions into enterprises, and to review the relevant domestic research literature and clarify the research methods of this paper. Content and framework The second part expounds the basic steps and methods of the disposal of state-owned assets in the transformation of production and management institutions into enterprises. Combined with the practice of enterprise transformation, the successful experience and effect of the disposal of state-owned assets in the transformation of production and management institutions are summarized. The third part points out the internal predicament of state-owned assets disposal in the transformation of production and management institutions. In the last part, combining with the basic principles of the disposal of state-owned assets, the author clarifies the path optimization of the disposal of state-owned assets in the transformation of production and management institutions into enterprises, and provides a reference for the research on the disposal of state-owned assets in the transformation of production and operation institutions into enterprises.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D630.1;F123.7

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