生产经营类事业单位转企改制中的国有资产处置研究

发布时间：2018-12-11 00:23

【摘要】：随着事业单位分类改革地不断推进,作为事业单位的三大组成部分之一的生产经营类事业单位改革也有条不紊地进行。国有资产处置是生产经营类事业单位转企改制的基础环节,合理处置生产经营类事业单位的国有资产不仅可以为事业单位转企改制担负改制成本,还可以调整国有资产结构,盘活国有资产,提高转企改制单位的国有资产效率。因此,转企改制中生产经营类事业单位的国有资产处置合理与否直接关系到国家和集体以及广大改制单位职工的利益得失,关系到生产经营类事业单位转企改制的成功与否。但是,从事业单位转企改制中国有资产处置研究的现状来看,当前对于该问题的研究数量和研究成果严重不足。本文力图通过研究生产经营类事业单位转企改制中国有资产处置的相关文献资料,梳理近期相关研究成果,系统探讨转企改制中生产经营类事业单位国有资产处置的基本步骤与处置方式等基础问题,结合转企改制实践探讨生产经营类事业单位国有资产处置的经验与成效,指出当前转企改制中生产经营类事业单位国有资产处置存在的问题和困难,阐明转企改制中国有资产处置的优化路径。本文的主要内容包括四个部分：第一部分旨在说明研究国有资产处置对于生产经营类事业单位转企改制的意义,并评述目前国内相关研究文献,阐明本文的研究方法、内容及框架。第二部分对生产经营类事业单位转企改制中国有资产处置的基本步骤及方式进行阐述,并结合转企改制的实践探索总结出生产经营类事业单位转企改制中国有资产处置的成功经验与成效。第三部分是指出了当前生产经营类事业单位转企改制中国有资产处置的内在困境。最后一部分结合国有资产处置的基本原则,阐明生产经营类事业单位转企改制中国有资产处置的路径优化,为生产经营类事业单位转企改制中国有资产处置问题研究提供参考。
[Abstract]:Along with the reform of the classification of institutions, the reform of production and management institutions, as one of the three major components of institutions, has been carried out methodically. The disposal of state-owned assets is the basic link for the transformation of production and operation institutions into enterprises. The rational disposal of state-owned assets of production and operation institutions can not only bear the cost of restructuring the institutions but also adjust the structure of state-owned assets. Invigorate state-owned assets and improve the efficiency of state-owned assets in units that have been transformed into enterprises. Therefore, whether the disposal of state-owned assets of production and management institutions is reasonable or not is directly related to the benefits and losses of the workers and staff of the country and the collective, and to the success or failure of the transformation of production and management institutions. However, from the point of view of the present situation of the research on the disposal of state-owned assets in the transformation of institutions to enterprises, the number and achievements of the research on this issue are seriously inadequate. This paper tries to study the relevant literature on the disposal of state-owned assets in the transformation of production and management institutions to enterprises, and to sort out the recent relevant research results. This paper systematically discusses the basic steps and disposal methods of the disposal of state-owned assets of production and management institutions in the process of transforming enterprises into enterprises, and discusses the experience and effectiveness of the disposal of state-owned assets of production and management institutions in combination with the practice of transforming enterprises into enterprises. This paper points out the problems and difficulties existing in the disposal of state-owned assets of production and management institutions in the process of transforming enterprises into enterprises, and expounds the optimized path of disposal of state-owned assets in the transformation of enterprises. The main contents of this paper include four parts: the first part aims to explain the significance of studying the disposal of state-owned assets for the transformation of production and management institutions into enterprises, and to review the relevant domestic research literature and clarify the research methods of this paper. Content and framework The second part expounds the basic steps and methods of the disposal of state-owned assets in the transformation of production and management institutions into enterprises. Combined with the practice of enterprise transformation, the successful experience and effect of the disposal of state-owned assets in the transformation of production and management institutions are summarized. The third part points out the internal predicament of state-owned assets disposal in the transformation of production and management institutions. In the last part, combining with the basic principles of the disposal of state-owned assets, the author clarifies the path optimization of the disposal of state-owned assets in the transformation of production and management institutions into enterprises, and provides a reference for the research on the disposal of state-owned assets in the transformation of production and operation institutions into enterprises.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D630.1;F123.7

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