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党的十六大提出国有资产改革新思路.“建立中央政府和地方政府分别代表国家履行出资人职责.享有所有权益。权利、义务和责任相统一.管资产和管人、管事相结合的国有资产管理体制。”在国有资产改革的大背景下,巨量的国有资产需要流动起来.大量的国有资本需要退出竞争性领域,因此在实践工作中可能遇到许多财务会计问题.本就此作初步探讨。 相似文献
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胡立彪 《中国质量技术监督》2004,(11):18-18
美国人曾搞过一次别开生面的喜剧大师卓别林模仿秀大赛,时在美国的卓爵士出于天性的好奇也报名参加了比赛.比赛结果令人啼笑皆非:卓大师并没有拔得头筹,仅折探花一枝!在艺术上,固然可以神乎其技,鬼斧神工,人力赢过造化,但以假乱真可也,以假胜真则似乎有点儿不可了.艺术这东西,无他,聊博一笑耳.然而,假作真时真亦假这种情况要是并非发生在艺术领域,而是发生在现实生活中,那就不能等闲视之并可以一笑了之了. 相似文献
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2004年2月1日,《企业国有产权转让管理暂行办法》(以下简称《转让办法》)生效实施。该《转让办法》是国务院国有资产监督管理委员会联合财政部以委、部令的形式颁布的企业国有资产产权转让的专业法规。《转让办法》第二十八规定,将律师事务所出具的法律意见书列入企业国有资产监管机构在决定或者批准企业国有产权转让行为应当审查的书面文件中。这是除《证券法》和 相似文献
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论军队企业国有资产产权转让问题李仲文,邓东源一军队企业实行产权转让,其对象以小型企业为主,重点是:(1)接近破产或资不抵债的企业;(2)长期经营亏损,扭亏无望或微利的企业;(3)产品滞销、转产无条件、无业务发展前途的企业;(4)优化产业结构、产品结构... 相似文献
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对现行行政事业单位国有资产管理的认识和思考 总被引:2,自引:0,他引:2
毕昇华 《上海立信会计学院学报》2003,17(4):39-40
本文通过对现行行政事业单位在国有资产管理中存在问题的思索和剖 析,提出了相应的解决方法。 相似文献
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深圳市国有资产管理体制改革的调研报告 总被引:2,自引:0,他引:2
党的十六大以后,国有资产管理体制改革成为我国经济改革中新的突破点和“增长点”。“前事不忘,后事之师”,本篇调研报告希望通过总结深圳市国有资产管理体制改革的经验与教训,能够对完善我国的国有资产管理体制有所裨益。 相似文献
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国有企业改制已经实施了多年,前期国有企业改制因相关政策无具体操作方法,参与改制者未按现有规定实施,导致国有企业改制不到位,对企业资产核实不清,人为地调减企业资产,使国有资产和职工利益受损,影响社会和谐发展,因此,应规范国有企业改制,兼顾各方利益。 相似文献
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国有土地使用制度是我国的基本经济制度之一,国有土地使用制度改革是经济体制改革的重要内容和方面。30年来,北京市按照国家有关法律法规规定,在国有土地使用制度改革方面,与我国经济体制改革同步经历了从原来的无偿、无期限、无流通使用,逐步过渡到有偿、有期限、有流通使用的重大改革,土地出让方式也从以协议出让为主,逐步过渡到经营性用地和工业用地全部进入市场以招标、拍卖和挂牌方式出让的规 相似文献
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Subir Chattopadhyay Antonio Jiménez-Martínez 《Journal of Mathematical Economics》2009,45(3-4):223-232
We consider the stationary equilibria of one good overlapping generations (OLG) economies with a sequence of possibly incomplete asset markets and prove two results. First, we show that if some asset always pays a nonnegative dividend, then its price changes sign across states if and only if the Perron root of every agent’s matrix of intertemporal rates of substitution exceeds one. Second, we provide sufficient conditions in terms of dividends and asset prices such that, keeping asset prices fixed, a conditionally Pareto improving allocation is induced by a stationary reassignment of a single asset. When taken together the results show that when for some agent the Perron root exceeds one, the existence of an asset that pays a strictly positive dividend in every state is sufficient to induce an improvement. 相似文献
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This article aims to analyse the objectives and the techniques of privatization and the valuation methods applied in the state-owned company privatization processes in order to determine the coherence between the formal privatization objectives stated by governments and the techniques and the valuation methods chosen to carry out the sale of state-owned companies. From the results of an international survey carried out by the International Organization of Supreme Audit Institutions (INTOSAI), we study the privatization practices in three groups of countries: the most developed OECD countries, Eastern European countries and developing countries. While the reasons that have motivated state-owned company privatizations all over the world are quite similar, the techniques of privatization used by these three groups are different with regard to the purpose of the privatization, the ways of carrying it out and the methods of fixing the sale price. 相似文献
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We analyze two firms’ choice between merging, allying, and trading assets. We consider a setting in which firms have assets, skills, and core capabilities; skills are the component of organizational capital that increases in the course of joint operations, core capabilities the component that does not. We find that the two firms trade assets for them to operate separately in case the two firms have high initial skills; the two firms merge in case they have similar core capabilities; they ally where there is little equilibrium double moral hazard. We compare the times to dissolution in the alliance with those to divesture or post-merger integration in the merger; for all but the last jointly operated asset, we find that joint operations cease earlier in the alliance than in the merger. 相似文献
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国有企业改革,从1979年迄今已30年,但都没有彻底解决国有企业所存在的问题。国有企业产权界定中有模糊之处。无论是着眼于解决国企体制和机制不活的问题,还是着眼于解决国有经济布局和结构的问题,国企都必须推进产权制度改革。 相似文献