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当前企业国有资产流失的形式及对策
引用本文:康永智.当前企业国有资产流失的形式及对策[J].西安财经学院学报,2003,16(6):69-71.
作者姓名:康永智
作者单位:西安财经学院,管理学院,陕西,西安,710061
摘    要:近年来,国有资产流失呈快速增长态势,每年至少流失800—1000亿。当前企业国有资产流失的主要表现是:重复建设导致国有资产流失,物资采购中的国有资产流失,应收帐款、兴办“三产”和经营管理不善造成的国有资产流失等。防止国有资产流失应采取的对策是:建立符合市场经济要求的国有资产管理体制,建立一套科学的国有资产经营业绩考核指标体系,规范企业采购行为,加快企业社会化改革步伐,进一步强化企业内部资产与财务管理等。

关 键 词:国有资产管理  中国  国有企业  资产流失  物资采购  应收账款  重复建设  资产评估
文章编号:1672-2817(2003)06-0069-03
修稿时间:2003年7月8日

Forms and Countermeasures of State-owned Eaterprises Asset Loss
KANG Yong-zhi.Forms and Countermeasures of State-owned Eaterprises Asset Loss[J].Journal of Xi‘an Institute of Finance & Economics,2003,16(6):69-71.
Authors:KANG Yong-zhi
Abstract:The main forms of state-owned enterprises' asset loss are: repetition construction; purchase matrial; accounts receivable; setting up the third industry; bad management. The countermeasures of managing state-owned enterprises' asset loss are: establish a good system of managing state-owned confirming to market economy; have a set of indexes to examine state-owned asset performance;regulate buying behavior; speed up socialized reform of State-owned enterprises; strengthen internal management of enterprises' asset and finance.
Keywords:state-owned asset  state-owned enterprises  financial management
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