（毕业设计论文）论国有资产保值增值审计.docVIP

兰州交通大学博文学院毕业（论文） PAGE PAGE 4 摘 要 企业的改制、重组和国有经济结构调整的步伐明显加快，防止国有资产流失，确保企业国有资产保值增值，成为中国当前面临的一个现实问题。但现行国有资产管理体制存在产权理论的清晰性和操作的模糊性、管理形式的统一性和实质的分割性及概念的广泛性和实质的狭义性等三对矛盾。资本所有者缺位、机构设置、监控能力等影响企业国有资产保值增值因素的分析，说明了造成企业有资产流失的根本原因、直接原因和重要原因。 从国有资产分级所有制、国有资产保值增值监控体系等方面探讨了如何保障企业国有资产保值增值的具体措施，以充分发挥国有资产的带动力和影响力。而对国有资产保值增值审计，简言之是对国有资产存在的真实性、合法性进行审计认定，对国有资产保值增值目标完成情况进行审计鉴证，并对企业及其经营者报告期内的经营业绩和企业的获利能力进行审计评价。 [关键词]国有资产 国有资产保值增值 审计 Abstract Enterprise restructuring, reorganization and restructuring of state-owned economy quickened significantly, prevent loss of state-owned assets, ensure the value of state-owned assets of enterprises, China is confronted with a real problem. But the current state-owned assets management system has the theory of property clarity and operating the vagueness, management form of unity and essence of the concept of sex and the division of broad and essence of contradictions of three narrow sense. Capital owners, institutional setup and monitoring ability of state-owned assets of enterprises such impact value, and explains the analysis of the factors that cause enterprise have the root cause of assets loss directly, causes and important reasons. Grading system of ownership, from state-owned assets of state owned assets supervision system, this paper discussed how to ensure the value of state-owned assets of enterprises, so as to give full play to specific measures the driving force and influence of state-owned assets. But the value of state-owned assets, in short is to audit the authenticity of the state-owned assets exist and legitimacy to that, audit of state owned assets target completion status of audit verification, and enterprise and operator report period business performance and audit the profit ability appraisal. [key words] state-owned assets The value of state-owned assets audit 目录 引言 PAGEREF _Toc10702 4 一、国有资产保值增值审计概述 PAGEREF _Toc32738 4 （一）国有资产 PAGEREF _Toc882 4 （二）中国国有资产形成与发展 5 （三）国有资产保值增值 PAGEREF _Toc23620 5 1、国有资产的