防范国有资产流失法律问题探析.pdfVIP

要 国有资产流失，主要指运用各种手段改变国有产权、国有资产权益以及由此 而产生出来的国有收益的国有性质，将其转化成非国有产权、非国有资产权益和 非国有收益，或者通过国有资产毁损、消失、转移等方式形成流失。 虽然，为防止国有资产流失，我国采取了一系列措施，如以 《企业国有资产 监督管理暂行条例》为基础，国务院国资委共发布了 19 个规章和 82 件规范性文 件，各地国资委共制定了1600 多件地方规章和规范性文件。我国现行《刑法》、 《物权法》对此也有相关规定，但国有资产流失现象仍未杜绝。 目前，我国国有资产流失的渠道、手段，表现形式多样，甚至可以说国有资 产的流失是全方位、多渠道的，主要表现在：决策失误导致国有资产流失；不当 企业破产造成国有资产流失；不当企业改制造成国有资产流失；涉外国有资产流 失严重；经营管理不善造成企业国有资产流失；财政性蚕食造成国有资产流失； 无形资产、土地不入账造成国有资产流失等方面。 从制度原因上加以分析，国有资产的流失主要是由政企、政资不分；有法不 依、执法不严；负盈不负亏和转机转制不明四个方面的原因造成。另外，国有资 产操作的主体行为和内部人控制现象也是造成国有资产流失的重要原因。 论文采用实证分析方法，从分析国有资产流失的原因入手，针对我国现有防 范措施的不 ，拟借鉴法国等国为代表的西方国家国有企业的管理体制的经验。 建立和完善国有资产监督管理体系，建立企业内部产权制度、明晰产权关系，建 立健全企业内部审计制度，加强审计监督，制定 《国有资产管理法》，进一步完 善我国防范国有资产流失的措施。 关键词：国有资产 国有资产流失 《物权法》 《国有资产管理法》 1 Abstract The loss of state assets, mainly refers to the use of various means to change the state-owned property rights, the rights and interests of state-owned assets and the resulting revenue generated by the state-owned nature of the state, its conversion into non-state-owned property rights, the rights of non-state-owned and non-state-owned assets income, or through state assets destroyed, they disappeared, including a transfer of the loss. At present, Chinas loss of state assets channels, means and forms of diversity, it can be said that the losses of state assets is an all-round, multi-channel, as demonstrated by: poor decisions result in the loss of state assets; improper enterprise bankruptcy and caused the loss of state assets; misconduct enterprise restructuring caused the loss of state assets; foreign-related loss of state assets is serious business of mismanagement caused the loss of state assets in enterprises; financial nibbled caused the loss of state assets; intangible assets, land not recorded