行政事业单位国有资产“非转经”管理问题研究  

Research on the Management of Nonmarket-to-Market-transfer of State-owned Assets in Administrative Institutions

作　　者：张思琪 ZHANG Si-qi(School of Accounting, Xinjiang University of Finance and Economics, Urumqi 830012)

机构地区：[1]新疆财经大学会计学院

出　　处：《财务与金融》2019年第1期61-65,共5页Accounting and Finance

摘　　要：随着我国经济体制由计划经济转换为市场经济,使得行政事业单位大量的国有资产闲置下来,随之而来的行政事业单位将国有非经营性资产转换为经营性资产的现象越来越普遍,因此,我们必须重视起来对"非转经"资产的管理。文章一开始先对行政事业单位国有资产由非经营性转换成经营性过程进行了大量的研究,发现存在产权模糊、国有资产动态流失、资产管理水平低和剩余分享不公正等问题。其次深入剖析过程,找出了导致行政事业单位国有资产"非转经"过程中存在问题的主要原因,最后,在文章的末尾,提出了理顺产权关系、清核"非转经"资产、提高专业管理水平和加强"非转经"收益管理等解决措施。As China's economic system is transformed from a planned economy to a market economy, a large number of state-owned assets of administrative institutions are idle, and the subsequent administrative institutions have turned state-owned non-operating assets into operational assets. The more common, therefore, we must pay attention to the management of "Nonmarket-to-Market-Transfer" assets. At the beginning of the article, a lot of research was carried out on the transformation of state-owned assets of administrative institutions from non-operating to operational. It was found that there were problems such as fuzzy property rights, dynamic loss of state-owned assets, low level of asset management and unfair share sharing. Secondly, in-depth analysis of the process, to find out the main reasons leading to problems in the process of "Nonmarket-to-Market-Transfer" of state-owned assets of administrative institutions, and finally, at the end of the article, proposed to rationalize the relationship of property rights, clear the "Nonmarket-to-Market-Transfer" assets, Improve the professional management level and strengthen the "Nonmarket-to-Market-Transfer" income management and other solutions.

关 键 词：行政事业单位 国有资产 “非转经” 

分 类 号：G647[文化科学—高等教育学]