行政事业单位国有资产的管理目标、原则及措施  

Goal,principles and measures of management of state-owned assets in administrative institutions

作　　者：林修凤[1] 游栋明[1] 

机构地区：[1]福建农林大学国资处,福建福州350002

出　　处：《福建农林大学学报（哲学社会科学版）》2007年第4期69-72,共4页Journal of Fujian Agriculture and Forestry University(Philosophy and Social Sciences)

摘　　要：首次提出行政事业单位国有资产的管理目标是成本最小化。分析了实现成本最小化的3个管理原则,即资产管理与预算管理相结合、公平与效率相兼顾、实物管理与价值管理相结合。提出了几个与成本最小化相关的措施:体现存量资产的真实价值、制定资产配置标准、禁止"非转经"、模拟市场化的手段。It is first suggested that the goal of management of state-owned assets in administrative institutions is cost minimization. The three management principles, combination between assets and budget management, taking both equity and efficiency into account, and integration between management in kind and in value, to achieve minimum cost are analyzed. Accordingly, several measures including reflection of the real value of stock assets, setting-up of the standards for assets allocation, and prohibition of the simulating market means for cost minimization are proposed.

关 键 词：行政事业单位 国有资产 成本最小化 

分 类 号：C931.2[经济管理—管理学]