国有资产流失问题研究学校代码：10484学号：[ ]河南财经学院HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（工商专业）本科生论文论文题目：国有资产流失问题研究专业名称：工作单位：[ ]作者姓名：[ ]联系方式：[ ]国有资产流失问题研究摘要国有资产是建立主义市场的物质基础。

国有资产的快速递增，是完善和发展社会主义市场经济的源泉保障。

因此，在市场经济条件下，加快国有资产管理体制改革，强化对国有资产的监管，建立约束机制，防止国有资产流失，已是经济管理工作的当务之急。

有研究表明，国有大、中、小型企业权益损失占净资产的比重分别高达15.2%59.4%和82.8%，国有企业资产流失现状令人震惊。

不仅如此，据报载，我国国有企业的呆帐、死帐及银行不良资产损失至少在 12000亿以上，每年公款吃喝的费用高达 1000亿，每年偷漏税损失 1100亿以上．由于决策失误造成的浪费，每年至少在 1000亿以上。

根据统计资料估计，自80年代以来，我国国有资产流失累积达14000亿元，另据世界银行的一份研究报告估计，我国公共部门的资产流失约占GDP的8%-12%。

以上列举的事实足以表明，国有资产的全方位多渠道流失己经是一个不争的事实，它己理所当然地引起了全社会的关注。

深入剖析国有资产流失的原因，研究防止国有资产流失的对策，自然也就成了我国社会各界瞩目的焦点。

因此，防止国有企业资产流失已刻不容缓，必须采取有效措施堵住国有资产流失的漏洞，但前提是必须分析清楚国有企业资产流失形成的原因。

本文结合自己的工作特点，从国有资产流失的概念着手，按国资监管体制、市场机制、国企改制、经营管理、国资监管立法、责任追究、税收管理等方面加以分析，探讨国有企业资产流失的原因，并提出防止国有资产流失的相应对策及措施。

关键词：国有企业，资产流失，原因分析，途径，措施The loss of state assetsABSTRACTDoctrine of state assets is to establish the material basis of the market. The rapid increase of state-owned assets, is to improve and develop the socialist market economy, a source of protection. Therefore, in the market economy, accelerate the state-owned assets management system, strengthen supervision of state assets, the establishment of binding mechanisms to prevent the loss of state assets is through Economic management priority.Studies have shown that state-owned large, medium and small enterprises accounted for the net assets of equity share of losses as high as 15.2%, respectively, 59.4% and 82.8%, the loss of state-owned enterprise assets alarming situation. Not only that, according to newspaper reports, the bad loans of state-owned enterprises, death loss account and the bad assets of banks over at least 1.2 trillion annual expenses is as high as 100 billion, more than 110 billion annual loss of tax evasion. As the waste caused by wrong decisions, at least 100 billion a year or more. According to statistics estimate that since 80 years, the cumulative loss of state assets in China reached 1.4 trillion yuan, and the other, according to a study by the World Bank report estimates that the loss of the assets of the public sector accounts for about 8% -12% GDP. Facts listed above are sufficient to show that the multi-channel full range of state-owned assets has been lost is an indisputable fact, it has naturally aroused the concern of the whole society. Depth analysis of the reasons for the loss of state assets to study countermeasures to prevent the loss of state assets, naturally became the focus of attention of the community.Therefore, to prevent loss of assets of state-owned enterprises is urgent, effective measures must be taken to plug loopholes in the loss of state assets, but only if it is to analyze the formation of clearly state the reasons for the loss of corporate assets. This author, based on characteristics of their work, the concept of loss of state assets from the start, according owned Assets Supervision system, market mechanisms, state-owned enterprise reform, management, owned Assets Supervision and legislation, accountability, tax management, analyzed, discussed the loss of state-owned enterprise assets reasons and to prevent the loss of state assets and measures the corresponding countermeasures.KEYWORDS：state-owned enterprises, assets, cause analysis, means and measures目录1国有资产流失的概念 (1)1.1......................................................................................... 国有资产流失的概念11.2国有资产的法律界定 (1)2国有资产流失的形成及渠道 (4)2.1............................................................................ 决策失误导致国有资产流失42.2在破产有资产流失 (4)2.3在企业改制中，国有资产流失 (5)2.4经营管理不善造成企业国有资产流失 (5)2.5中外合资、合作经营有资产流失 (5)2.6无形资产、土地不入帐 (6)3国有资产流失的原因分析 (7)3.1..................................................................................... 国有企业产权制度缺陷73.1.1国有企业所有权模糊，所有者主体缺位 (7)3.1.2国有企业产权关系不清晰，政企不分，政资不分 (7)3.2国有企业内部治理机制缺陷 (8)3.3市场体系发育不完善，缺乏有效的外部治理机构 (9)3.4法律法规建设滞后 (10)4国企改革中国有资产流失的法律根源与规制 (11)4.1................................................................................. 国有产权主体制度的缺陷114.2国有产权交易制度的缺陷 (11)4.3国有产权救济机制的缺陷 (12)4.4关于国有产权法律主体制度 (12)4.5关于国有产权交易法律制度 (13)4.6关于国有产权法律救济制度 (14)5防范国有资产流失的主要对策 (15)5.1............................................................... 建立健全科学的国有资产治理体系155.2建立健全国有资产监督约束机制 (15)5.3重点防范企业改制过程中国有资产的流失 (16)5.4防范国有资产的隐性流失 (16)5.5建立健全国有资产流失的责任追究制度 (17)5.6加强对会计人员的培训工作 (17)参考文献 (18)后记 (19)1国有资产流失的概念1.1国有资产流失的概念固然国有资产流失这个概念在我国很多文件中经常出现，但是有关文件并没有明确地界定其内涵。

根据有关法律和通常的学术解释，国有资产是指“国家以各种投资及收益、接受馈赠形成的，或者是凭借国家权力取得的，或者是依据法律认定的各种类型的财产和财产权利”。