我国县(区)国有资产监督管理模式研究  

On China's County-level State-owned Assets Supervision and Administration System

作　　者：张肃珣[1] 

机构地区：[1]辽宁大学商学院,辽宁沈阳110136

出　　处：《辽宁大学学报（哲学社会科学版）》2012年第4期95-101,共7页Journal of Liaoning University(Philosophy and Social Sciences Edition)

基　　金：辽宁省社会科学规划基金项目(L09BJL022)

摘　　要：本文结合我国经营性国有资产目前三级(国家、省、市)监督管理体制,对我国县(区)国有资产监管在一定程度上缺位问题进行了历史、现实和未来趋势分析。通过对目前县(区)国有资产的规模、分布、质量、效率存在很大的差异,国有资产存在诸多问题的剖析,详细解读了目前一些地方对县(区)国有资产监管进行探索的三种体制模式。在此基础上提出我国国有资产应该发挥的三种功能,认为国家、省、市监管机构在不同层级上应发挥不同的功能。结合目前各地对县(区)国有资产监管体制的实践探索,提出了加强县(区)国有资产监管的若干建议。The paper is the analysis of the absence of state-owned assets supervision and administration in county level un- der the current three-tiered （national, provincial and municipal） supervision and administration system of the state-owned assets in history, reality and the future trend. By the analysis of the problems in the current supervision and administration system in county level, the author finds out that there are many differences in distribution, quality and efficiency in county-level state- owned assets. Then the paper further interprets the three different state-owned assets supervision and administration system cur- rently practiced and the three functions of the state-owned assets. The author maintains that the state-owned assets supervision and administration system on national, provincial and municipal levels should play a different role. Combined with the practical experience of state-owned supervision and administration system on county level, the author further puts forward the possible sug- gestions on strengthening the supervision and the administration of the state-owned assets.

关 键 词：国有资产 监督管理 功能 县(区) 

分 类 号：F231.6[经济管理—会计学]