Research On The Loss Of State-owned Assets And The Countermeasures

The State-owned business is the national economy life department, which guiding the function to a countries'economic development. The efficiency of State asset's operation decides the quality of State-owned business directly. Our country is the socialist countries, the state-owned business significance is more significant. After the 2008 financial crisis, State-owned business's outstanding performance full has proven its own importance. The loss of state-owned asset is one of questions that affect our countries'state-owned business efficiency. Along with the development of economic, the way and the form of the state-owned asset loss also become more diversification and more complication day by day. In the foundation of reading massive literature, the author has studied the state-owned asset loss question from the theory angle, think that the state-owned asset loss government dynamics still have to strengthen, and the author puts forward the corresponding policy proposal. This article divides into five parts.The first part is the introduction, mainly includes the background and the significance of the topic, the literature summarizes, the research mentality and the method as well as the paper portal frame construction.The second part is the theoretical analysis of the state-owned asset loss and the government. First, I analyzed the concept of the state-owned asset and the state-owned asset loss. The state-owned asset loss is refers to utilizes each method the state-owned income which the state-owned property right, the state asset rights and interests as well as has from this to transform the non-state-owned property right, the non-state asset rights and interests and the non-state-owned income, or damages the loss which by the state asset, the evanishment form forms. The state-owned asset loss has the chivalry and the generalized division, the chivalry state-owned asset loss is transforms with improper or the legal means as the non-state asset, namely the past said state asset outflow. The generalized state assets lose also include each non-intentional act the loss, for example the low efficiency operation of the property and so on; Next, has analyzed the characteristic which as well as the government necessity the state-owned asset loses, and proposed the mentality of the government state asset loses, thought should be clear about the concept and the scope the state-owned asset loss, takes the function of the human capital, establishes the perfect market system.The third part is the present situation and the reason analysis of the state-owned asset loss. The present situation part simply introduced the condition of our country state-owned asset loss, next elaborated the state-owned asset loss'channel, including legitimate channel and illegal channel. The legitimate channel mainly included unreasonable use of the state-owned asset, the transform of joint stock system, the unreasonable appraisal, the decision error, low status of e personnel ability; The illegal channel mainly included the illegal transfer of property right, intentionally does not appraise or the low appraisal state-owned asset value and or the method invades the state-owned asset through accountant and so on. The part of the state-owned asset loss'reason carries on the analysis from two aspects of the person and system's reason. Human's reason for individual professional ability, the occupational ethics is mainly low, the enterprise interior supervises personnel's dereliction, the state asset ultimate agent's corruption, the person in charge to realize light. The system reason mainly for the property system flaw, the government machine-made flaw, the agent chain link non-efficiency expires, the market system not perfectly, the laws and regulations'construction lag.The fourth part is the existence problem of state-owned asset loss government. This part carries out two aspects from the supervisory system's arrangement and the supervisory system. From arrangement, state-owned asset's outside supervision was not perfect, the relation of the national capital committee is not so clear, this causes the phenomenon of the actual without a clear line between the functions of the government and enterprises to eradicate with difficulty. And enterprise's internal supervision expires, the board of supervisors is at the nominal position, cannot supervise the behavior of the surveillance board of directors and manager effectively. The investigation's system of state-owned asset loss'responsibility was still imperfect, enables the behavior that cause state assets lose to obtain effective processing with difficulty. In the implementation of supervisory system, the national capital committee locates fuzzily, confused governmental agency's social public administration and property's right of state-owned asset. Moreover, the audit is not standard to the State-owned business, the enterprise's own audit work is also imperfect, is only to the account's audit, but not to check up enterprise's real asset. The supervision to the enterprise of national capital committee is emphatically in afterward supervision, the supervision to property appraisal, property check is often weak.The fifth part is the suggestion of state asset loss'government. First, we must play person's role, takes the property right of human capital seriously, strengthens the ability of the person that related to the state-owned asset, consummates personnel selection's system and so on. Second, we must strengthen the market-system's construction, cultivating capital market, standard the behavior of property right, solute difficulties of the enterprise's finance and so on. And establishes an effective manager market, provides one place for the enterprise to select talented person, forms the external pressure's mechanism to the person. Third, perfecting enterprise's interior system, straightening out the principal-agent's link of the state-owned asset, reducing the non-economic loss, multiplying the main body of the property right, attracting private and foreign capital, optimizing property right structure. Establishes an effective internal incentive mechanism, such as stock drive, gain sharing and stockholder's rights drive, let enterprise operator's individual goal and the state asset benefit unite closely, raising the efficiency of state-owned asset. Strengthen the restraint to the State-owned business'interior workers. perfect the system of the board of supervisors, supervising the formulation and execution of the major decision. Fourth, consummates the exterior government system. Strengthens the enterprise'outside supervision's system, strengthens the surveillance to the national capital committee, makes it clear that the national capital committee must be responsible to the National People's Congress. Establishing an auditing office that directed by the National People's Congress. In addition, we should also utilize the good structure of the society supervises. We must establish one defined and stable properties'system. And we should carry on the reasonable effective division to the property right. We should also consummate the related law about the government of the state-owned asset loss as soon as possible.