国企改革中产权划转类型及决策探析  

Analysis of Categories of Property Right Transfers and Decision-Making Processes in SOE Reform

作　　者：李波涛 王静 

机构地区：[1]湖北中信会计师事务所

出　　处：《中国注册会计师》2019年第11期101-104,3,共5页The Chinese Certified Public Accountant

摘　　要：2015年8月,中共中央、国务院印发《关于深化国有企业改革的指导意见》(以下简称《改革意见》),从总体要求到分类改革、完善现代企业制度和国资管理体制、发展混合所有制经济、强化监督防止国有资产流失等方面提出了国企改革目标和举措。在国企改革重组过程中,广泛涉及到产权划转的问题。The reform and restructuring of SOEs involve extensive property right transfers. At present, most of the policies on such transfers are abstract, so there are a lot of unresolved questions and difficulties in practice. For example, how to define different categories of property right transfers? How to make decisions? What factors should be considered? So efforts should be made to precisely master the core principles of the policies and regulations, sum up and analyze the patterns and laws and develop solutions with innovative thoughts on basis of specific circumstances. This article analyzes the categories of property right transfers, the factors to be considered and relevant policy suggestions in SOE reform, so as to serve as the reference in practice.

关 键 词：国企改革 重组过程 国资管理体制 划转 分类改革 深化国有企业改革 发展混合所有制经济 防止国有资产流失 

分 类 号：F27[经济管理—企业管理]