| In 2015,the CPC Central Committee and the State Council issued several documents,including the Guiding Opinions on Deepening the Reform of State-owned Enterprises and the Opinions on Developing the Mixed Ownership Economy of State-owned Enterprises,to guide the orderly advancement of the mixed reform of state-owned enterprises,in order to achieve the goal of maintaining and increasing the value of state-owned assets.However,in the process of mixed reform,the problem of the loss of state-owned assets,especially the loss of state-owned intangible assets,has appeared due to various reasons.In the era of knowledge economy,intangible assets have important economic values that are different from tangible assets.However,with regard to the loss of state-owned assets,current academic research focuses more on the loss of tangible assets,and pay less attention to the loss of intangible assets except intellectual property rights.Therefore,after collecting and studying China’s laws and regulations on state-owned intangible assets,mixed reform documents and academic research results,this paper analyzes it’s path and causes in mixed reform,and then puts forward measures to improve the ideology and system in order to prevent the loss of intangible assets of state-owned enterprises.The intangible assets of state-owned enterprises are an important part of state-owned assets.At the macro level,it is not only an important foundation for the socialist economic system,but also an important foundation for building an innovative country in the new era.At the micro level,it is not only an effective weapon for the competition among enterprises,but also an inexhaustible driving force for the long-term and stable development of enterprises.It is also an important factor for enterprises to become bigger,stronger and better.The value of intangible assets is irreplaceable by tangible assets.The development of mixed ownership reform will help state-owned enterprises transform their operating mechanisms,optimize the layout of the state-owned economy,promote the common development of various ownership capitals,and ultimately achieve the goal.However,in the process of reform,due to people’s weak awareness of intangible assets,weak legal protection,non-standard evaluation and management system,the state assets supervision system is not perfect and other reasons,So that the intangible assets of state-owned enterprises have different degrees of loss in the transfer transaction and management process.In response to the above problems and reasons,this article proposes to prevent the continuous loss of intangible assets of state-owned enterprises in the mixed reform through measures such as changing ideological understanding,filling in legislative vacancies,improving legal regulations,standardizing evaluation management,and improving state-owned assets supervision.In order to achieve the goal of making state-owned enterprises bigger and stronger,constantly enhance the vitality,control and influence of state-owned enterprises,and consolidate the foundation of socialist market economy,it is necessary to constantly improve the importance of the intangible assets of state-owned enterprises,and curb the loss of intangible assets of state-owned enterprises.It is believed that with the attention and efforts of the state and society,the continuous loss of the intangible assets of state-owned enterprises can be effectively prevented,and state-owned enterprises will further develop and grow. |
