浅析如何顺利推进国有资本收益的收
发布时间:2018-03-17 15:18
本文选题:顺利 切入点:推进 出处:《财会研究》2009年03期 论文类型:期刊论文
【摘要】:国有资本收益收取是现代市场经济发展的必然结果,是国家按照《公司法》、《预算法》、《企业国有资产监督管理暂行条例》、《企业财务通则》履行出资人职责的基本要求。积极推进国有资本收益收取,是进一步规范国有资产监管、完善收益分配程序、提高国有资产运营质量、维护国家作为出资者的合法权益、确保国有资产保值增值的必要手段。
[Abstract]:Income collection of state-owned capital is the inevitable result of the development of modern market economy. It is the basic requirement for the state to carry out the duties of the investors in accordance with the Company Law, the Budget Law, the interim regulations on the Supervision and Administration of State-owned assets of Enterprises, and the General principles of Enterprise Finance. To actively promote the collection of state-owned capital gains is to further standardize the supervision of state-owned assets. It is necessary to improve the procedure of income distribution, improve the operation quality of state-owned assets, safeguard the legitimate rights and interests of the state as investors, and ensure the maintenance and appreciation of state-owned assets.
【作者单位】: 甘肃刘化集团有限责任公司;
【分类号】:F123.7
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