| 我国国有工业企业不良资产形成的监管原因分析 |
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| 引用本文： | 张宏,崔松.我国国有工业企业不良资产形成的监管原因分析[J].北方经贸,2006(4):22-23. |
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| 作者姓名： | 张宏 崔松 |
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| 作者单位： | 1. 武汉科技大学,国际学院,湖北,武汉,430081
2. 大信会计师事务所,湖北,武汉,430013 |
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| 摘 要： | 迄今为止,我国国有企业已进行了五次大规模的清产核资,每次都清出了大量的不良资产。大量不良资产的存在已经成为制约国有企业生存与发展的突出问题。尽快弄清不良资产产生的形成原因,防止产生新的不良资产,具有一定的理论意义和较强的现实意义。本文拟从监管层的角度,以清产核资的清查范围为基础,来探讨不良资产的形成原因。
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| 关 键 词： | 不良资产 国有资产 监管 |
| 文章编号： | 1005-913X（2006）04-0022-02 |
ANALYSIS ON THE CAUSES OF BAD ASSETS IN STATE- OWNED ENTERPRISES FROM THE VIEW OF SUPERVISION |
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| ZHANG Hong,CUI Song.ANALYSIS ON THE CAUSES OF BAD ASSETS IN STATE- OWNED ENTERPRISES FROM THE VIEW OF SUPERVISION[J].Northern Economy and Trade,2006(4):22-23. |
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| Authors: | ZHANG Hong CUI Song |
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| Institution: | 1. Wuhan University of Science and Technology, Wuhan Hubei 430081 ; 2. Daxi Accountant Work Inestitute , Wuhan Hubei 430013 |
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| Abstract: | The state-owned enterprises have been checked up for five times and lots of inefficient assets are uncovered every time.The existence of inefficient assets has become the big question for the survival and development of state-owned enterprises.So to clarify the cause of inefficient assets and prevent new inefficient assets as soon as possible has theoretical and reality realistic significance.This paper discusses the cause of inefficient assets from the view of investors' supervision on the basis of check scope. |
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| Keywords: | bad assets state property supervision |
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