国企改革与国有资产流失风险的耦合性及法律治理  

Reform of State-owned Enterprises and the Risk of Loss of State-owned Assets in the Coupling and Law Governance

作　　者：黎桦[1] 

机构地区：[1]湖北经济学院地方法制研究中心,武汉430205

出　　处：《北京理工大学学报（社会科学版）》2016年第2期120-126,共7页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：教育部人文社会科学研究规划基金资助项目"审计实务中企业合同效力控制研究--以防范国有资产流失为考察点"(11YJA820034)

摘　　要：国企改革的阶段性特征与国有资产流失存在耦合性。国企改革不同阶段表现出国有资产治理不同层面的缺陷,3类国有资产流失行为因此呈现出"此消彼长"的特点。起步阶段和过渡阶段以投资流失型为主,攻坚阶段以管理流失型为主,规范阶段以交易流失型为主,在调整阶段,国有资产流失的行为有很大收敛,数量减少,但国企改革在这阶段也渐趋中止。十八届三中全会开启国企改革新时期,应以过往改革与风险的耦合性对未来国有资产流失的风险进行预评估。在资产流转前,须建立大宗国有资产转让公示制度;在资产流转过程中,须明确国有资产监督管理权力的责任机关与具体职责;在资产流转完成后,须以公益诉讼制度实现对国有资产流失的司法审查。Reform of state-owned enterprises and the stage characteristics of loss of state-owned assets exist strong coupling. Along with the reform of state-owned enterprises, and show the different stages of the reform of state-owned assets management defects of different levels, three kinds of loss of state-owned assets behavior thus exhibit the characteristics of ＂with＂. At the early stage and transitional stage is given priority to with investment loss type, crucial stage is given priority to with loss of management model,perfecting stage is given priority to with trading loss type, adjustment stage is due to the soe reform is suspended, the behavior of the loss of state-owned assets has to change. In 18 open the third plenary session of the reform of state-owned enterprises in the new period, should with the coupling of past reforms and risk the risk of loss of state-owned assets for the future to carry on the preliminary assessment. Before the assets transfer, shall establish bulk transfer of publicity system of state-owned assets; In the process of asset transfer, must clearly the responsibility of the state-owned assets supervision and administration authority organ and specific duties; In the asset transfer is completed, must be on the public interest litigation system to realize the judicial review on loss of state-owned assets.

关 键 词：耦合性 国企改革 国有资产流失 国有股减持 交易流失型 

分 类 号：F123.7[经济管理—世界经济]