文章摘要

对行政事业性国有资产实行规范化、专业化、市场化经营管理的探讨

On the Standardized , Professional and Market-oriented Operationand Management of Administrative-nature State Owned Assets

DOI：

中文关键词: 行政性国有资产体制改革集中管理市场化经营

英文关键词: Administrative-nature sta te assets Institutio nal reform Centralized management Market-oriented operation

基金项目:

作者	单位
曹艳杰	厦门国家会计学院, 副教授

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中文摘要:

改革开放以来, 我国国有资产改革重点都放在国家投入的各类企业形成的经营性国有资产上, 而对行政事业性国有资产关注不够。事实上, 行政事业单位国有资产从政府设立那一天开始就在投入、建设和积累, 迄今为止, 占国有资产总量的比例已达到35 %, 是我国庞大国有资产的重要组成部分。但是, 由于种种原因, 特别是体制上的原因, 使得行政事业单位国有资产的管理存在一些问题和突出矛盾, 更谈不上保值增值。因此, 改革我国现行的行政事业单位国有资产管理体制, 积极探索适应市场经济要求的新型国有资产管理模式, 是摆在我们面前的重要任务。

英文摘要:

Reform on state-ow ned assets is mainly focused on operational assets fo rmed by various enterprises since the opening-up and reform while it is lacking in attention paid to administrative-na ture state assets .In fact, investment , construction and accumulation of administrative assets has begun from the first day of the establishment of the government , which has accounted fo r 35% of to tal state assets , making an important share of Chinas large scale state assets .How ev er , some major problems stand out in the management of administrative-nature state assets, let alo ne value retaining and v alue adding .Therefore , it is an imperative task to fo rmulate a new state assets management model in line with market economy requirements .

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