财务管理上市公司的风险状况分析与评价参考.docVIP

题目：上市公司的风险状况分析与评价 院（系） 会计系 专 业 财务管理 班 级 学生姓名 学 号 导师姓名 导师职称 副教授国有资产是国民经济发展的重要基础，是建设有中国特色社会主义的重要保障。行政事业单位国有资产在我国国有资产存量中占有相当的比重行政事业单位拥有的资产，是保障行政事业单位正常运行的重要物质基础。这部分资产主要是通过财政拨款购置的，所有权属于国家，但长期以来，在实际操作的过程中却是由各单位管理和使用的，政府难以监控，无形之中就变成了实质上的单位所有，行政事业单位国有资产给国家造成损失或者存在造成损失的危险。行政单位国有资产管理暂行办法单位国有资产管理暂行办法State assets is an important foundation for the development of the national economy ，it is also an important guarantee for building socialism with Chinese characteristics． administrative units’ state-owned assets accounts for a large proportion in state-owned assets of China．state-owned assets owned by the a administrative units, is an important material basis for the normal functioning of institutions．This is the main part of funding the acquisition of the assets, belonging to the state, but a long period of time, it is managed and used by the units in actual operation .So it becomes difficulty for the government to control, imperceptibly becomes a fact all belong to the units, but because administrative institutions took getting money important but didn’t focus on management, accustomed to revenues and expenditures, neglected the state-owned assets management．Moreover, the financial departments at all levels of administrative institutions could not establish state-owned assets supervision and control mechanism, causing enormous amount of state-owned assets in administrative institutions be lack of supervision, in limbo awkward position．Caused losses to the country caused by the presence or risk of loss．This paper will present our administrative units’ state-owned assets management, analyze the reasons for these problems and point out some suggestion to solve these problems．T“the state-owned asset management interim procedures” and “the state institutions asset management interim procedures” aimed to adjust the administrative institutions’ management , and have achieved some results . Of course