论国有资产流失与职务犯罪

发布时间：2018-03-12 16:54

本文选题：国有资产流失　切入点：职务犯罪　出处：《山东大学》2008年硕士论文　论文类型：学位论文

【摘要】： 国有资产是建立社会主义市场经济的物质基础,在建立和完善社会主义市场经济的过程中,随着国有企业各类改革、改组、改造、合资、合作、破产、兼并等形式的推广,相伴而生的重大问题是国有资产的保值和增值问题,而当前国有资产的流失问题已经成为困扰企业改革与发展的一个日益严重的问题。要保证国有企业改革的健康推进,遏制国有资产流失,有效打击和预防国企改制中的经济犯罪,已经刻不容缓。本文主要探讨了国有资产流失及国有企业人员职务犯罪的概念、表现形式、特点等,并提出了预防国有资产流失及国有企业人员职务犯罪的对策与建议。文章主要分以下几个部分: 第一部分论述了国有资产流失的概念及国有资产流失的判断。国有资产流失是指对国有资产负有管理或者经营责任的单位或者个人,在履行其职责的过程中,违反法律、法规和有关规定,致使国有资产财产权遭受损失。国有资产是否流失,一般通过清产核资、资产评估及拍卖等方式来判断。第二部分论述了国有资产流失的表现。当前,在国有企业改革改制过程中,国有资产流失途径五花八门,但概括起来,主要体现在八个方面,即资产评估不当、“内部人”控制、官僚腐败、税收征收管理不严、国有资产占用单位滥用经营权、中外合作合资违规等导致国有资产流失。第三部分论述了国有企业人员职务犯罪的概念和类型。职务犯罪不是刑法分则规定的类罪名,是人们以犯罪人利用职务或者亵渎职务为标准归类的一类犯罪。国有企业职务犯罪主要包括贪污罪、受贿罪、挪用公款罪、私分国有资产罪、徇私舞弊低价折股、出售国有资产罪、国有公司、企业、事业单位人员失职及滥用职权罪等六个方面。第四部分论述了防止国有资产流失及国有企业人员职务犯罪的相关对策。从建立健全国有资产出资人制度、规范公司治理结构、规范国有企业人员激励制度、加强企业产权管理、健全监督约束机制等方面,提出了建设性的意见和建议,以防止国有资产流失和职务犯罪。
[Abstract]:State assets are the material basis for the establishment of a socialist market economy. In the process of establishing and improving the socialist market economy, with the promotion of various forms of reform, reorganization, transformation, joint venture, cooperation, bankruptcy and merger of state-owned enterprises, The accompanying major problem is the preservation and appreciation of state-owned assets, and the current loss of state-owned assets has become an increasingly serious problem puzzling the reform and development of enterprises. It is necessary to ensure the healthy advancement of the reform of state-owned enterprises. It is urgent to curb the loss of state-owned assets and to effectively crack down on and prevent economic crimes in the reform of state-owned enterprises. This paper mainly discusses the concepts, forms and characteristics of the loss of state-owned assets and the crimes committed by state enterprise personnel. It also puts forward the countermeasures and suggestions to prevent the loss of state-owned assets and the official crime of state-owned enterprise personnel. The article is mainly divided into the following parts:. The first part discusses the concept of the loss of state-owned assets and the judgment of the loss of state-owned assets. The loss of state-owned assets refers to the units or individuals who are responsible for the management or operation of state-owned assets, and in the course of performing their duties, they violate the law. Laws and regulations have caused the property rights of state-owned assets to suffer losses. Whether or not state-owned assets are lost is generally judged by means of asset clearance, asset evaluation and auction. The second part discusses the performance of the loss of state-owned assets. At present, in the process of reform and restructuring of state-owned enterprises, there are various ways of loss of state-owned assets, but in summary, they are mainly reflected in eight aspects. That is, improper evaluation of assets, "insider" control, bureaucratic corruption, lax tax collection and management, abuse of management rights by units occupying state-owned assets, and illegal Sino-foreign cooperation and joint ventures lead to the loss of state-owned assets. The third part discusses the concept and type of official crime in state-owned enterprises. It is a kind of crime classified by people as using their position or blasphemy. The crime of official duties in state-owned enterprises mainly includes the crime of embezzlement, bribery, misappropriation of public funds, private division of state assets, favoritism and fraud in the conversion of shares at a low price. Sale of state-owned assets, state-owned companies, enterprises, institutions personnel dereliction of duty and abuse of power crime in six aspects. Part 4th discusses the relevant countermeasures to prevent the loss of state-owned assets and the crime of state enterprise personnel's position, from establishing and perfecting the system of state-owned asset investors, standardizing the corporate governance structure and standardizing the personnel incentive system of state-owned enterprises. In order to prevent the loss of state-owned assets and the crime of duty, the author puts forward some constructive suggestions and suggestions on strengthening the management of enterprise property right and perfecting the supervision and restraint mechanism.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D917

【引证文献】