国有制多种实现形式下的国有资产分类管理探讨  

Classification-based Management of State-owned Assets Under Diversified State-ownership Patterns

作　　者：曹艳杰[1] 

机构地区：[1]厦门国家会计学院,福建厦门361009

出　　处：《商业研究》2004年第18期32-35,共4页Commercial Research

摘　　要：党的十六大报告明确指出:"关系国民经济命脉和国家安全的大型国有企业、基础设施和重要自然资源等,由中央政府代表国家履行出资人职责,其它国有资产由地方政府代表国家履行出资人职责"。这不仅明确了社会主义市场经济条件下不同类型的国有资产所具有的不同职能和使命,而且为国有资产实行分类分级管理提供了理论基础。按照国有资产性质的差别、国有企业在国有经济布局结构调整中所发挥的作用和承担的使命不同,提出对不同形式国有企业的国有资产进行甄别管理的经营模式和监督模式。The Sixteenth National Congress of the CPC has pointed out that the central government would fulfill the responsibilities of investors in terms of giant state-owned enterprises, infrastructures and natural resources that have significant influence on the economy and national safety Local government should also take the responsibilities. The statement clearly defines the different functions and missions among the different types of state-owned assets under the socialist market economy. Furthermore, it provides the theoretical foundadon for state-owned assets management on the basis of classification. This paper discusses the operating and governing patterns of state-owned assets management based on classification.

关 键 词：国有经济形式 国有资产 效用目标 分类管理 

分 类 号：F121.21[经济管理—世界经济]