国有资产的流转与流失问题辨析

发布时间：2018-04-07 17:05

本文选题：国有资产交易　切入点：国有资产流转　出处：《经济纵横》2016年09期

【摘要】：国有资产交易流转是社会主义市场经济内在需求和国有资产体制改革的客观要求。对此,只有明晰国有资产流转中流转与流失的区别,才能更好地推进国有资产顺畅流转、促进国有资产保值增值。国有资产流失与正常性损失的甄别需要一个客观公允的判断标准,对此可从三方面认定:一是实施的主体具有特定的身份;二是具有特定身份的主体基于主观故意或过失实施了违法行为;三是造成了国家财产的损失和处于危险情形下的事实和结果。国有资产流失与国有资产流转是国有产权变动过程中呈现的两种不同状态的表现形式,它们既有联系,又存在根本界限。辨析国有资产流转和国有资产流失时,切忌通过孤立和静止的论据与观点,进行简单的比对而轻易下结论。尽管国有资产流转为资产流失提供了可能路径,但国有资产流失不是必然只发生在资产流转阶段,引起国有资产流失的原因和渠道很多,资产流转过程中的资产流失只是一种可能途径。因此,要科学规划和合理规范国有资产流转的程序和机制,消除流转过程中的资产流失路径。
[Abstract]:The transaction circulation of state-owned assets is the internal demand of socialist market economy and the objective requirement of the reform of state-owned assets system.Therefore, only by making clear the difference between circulation and loss in the circulation of state-owned assets, can the smooth circulation of state-owned assets be promoted better and the value of state-owned assets be maintained and increased.The discrimination between the loss of state-owned assets and the normal loss needs an objective and fair judgment standard, which can be determined from three aspects: first, the subject of implementation has a specific identity;The other is that the subject with specific identity has committed illegal acts on the basis of subjective intent or negligence, and the third is the fact and result of causing the loss of state property and the fact and result of being in dangerous situation.The loss of state-owned assets and the circulation of state-owned assets are two different forms of expression in the course of the change of state-owned property rights.When analyzing the circulation of state-owned assets and the loss of state-owned assets, we should not make simple comparison and draw conclusions easily through isolated and static arguments and viewpoints.Although the circulation of state-owned assets provides a possible path for the loss of assets, the loss of state-owned assets does not necessarily occur only at the stage of circulation of assets. There are many reasons and channels for the loss of state-owned assets.The loss of assets in the process of asset circulation is only a possible way.Therefore, it is necessary to scientifically plan and reasonably standardize the procedures and mechanisms for the circulation of state-owned assets and eliminate the path of asset loss in the process of circulation.
【作者单位】：国家发展和改革委员会经济体制与管理研究所;
【分类号】：F123.7

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