Study On Risks And Countermeasures Of State-owned Property Rights Transfer In Enterprises

China's earliest proposal for systematic management of state-owned assets was at the party's 16 th National Congress.It pointed out the establishment of an asset management system with Chinese characteristics.Its level should be developed from the central to local levels,investing on behalf of the country.The power and responsibility are the same as other shareholders.In 2003,China established a State-owned Assets Management Committee to supervise the transfer of assets.For more than a decade,the departments have successively issued a number of SASAC and normative documents in accordance with the requirements of the modern property rights system,standardized the procedures for the transfer of state-owned property rights,and improved the system of state-owned property rights transfer to safeguard the flow of state-owned property rights in China.Recently,the party's report on the 19 th Congress proposed a new requirement of“deepening the reform of state-owned enterprises,developing a mixed-ownership economy,promoting the maintenance and appreciation of state-owned assets,and promoting state-owned capital to become stronger,bigger,and better”.State-owned assets will be eliminated from under-performing companies.However,the booming property market also has deficiencies.This article is based on the No.3 decree of property rights transfer.Uses the 20% equity transfer project of RF company as a case sample,and analyzes the policy basis and internal decision-making in the transfer process in accordance with the procedural regulations for the transfer of state-owned property rights.Key points such as financial auditing,transfer pricing,entry trading,etc.,pointing out risks and proposing countermeasures,and further propose constraints on different subjects involved in the transfer of state-owned property rights.It is of practical significance for the construction of China's property rights transfer system and risk aversion measures.