公共部门资产:政府失灵与价值管理改革  

Public Institution Assets: Government Malfunctions and Value Management

作　　者：伍海泉[1] 田秋蓉[1] 

机构地区：[1]长沙理工大学管理学院,湖南长沙410076

出　　处：《经济与管理》2005年第10期5-8,共4页Economy and Management

基　　金：国家社科基金项目"非经营性国有资产监督管理对策研究"(04BJY002)的研究成果之一

摘　　要：公共部门资产是基于市场失灵由公共部门占有使用的公共资源。公共部门资产的传统管理是以实物管理为主的低效率模式,最后表现为政府失灵,市场经济下必须改革和加强其价值管理方式。成本管理、资产预算、有偿使用和资本化改革是价值管理的主要手段与方法,也是激活公共部门资产的一种有效的途径。非经营性资产的资本化方式很多,将公共资源实行公司化营运,即“南宁模式”是一种较为激进的改革,尚需慎重。Public institution assets are due to market malfunction where public institutions take over public resources that have been put to use. Traditional management of public institution assets is primarily followed by low efficiency mode of controlling real goods, which has led to government malfunction, and should refoml and enhance its value management mode. Cost management, asset budget ,compensable uses and capitalization reform are main means and methods of value management, and also an effective approach to activate public institution assets. There are a lot of capital methods of no profit - making assets, we should be cautions to conduct the operation of public resources which could be called “Naning mode” because it is a rather radical reform.

关 键 词：公共部门 国有资产 政府失灵 价值管理 

分 类 号：F123.7[经济管理—世界经济]