论文部分内容阅读
开放已经成为中国社会经济发展的主流,国退民进更是大势所趋,如何在这个过程中不让国有资产流失,如何使国有企业更好地引入新鲜血液,如何让民营资本寻求更多的投资机会,如何引进咻咻徘徊的外资进来,《企业国有产权转让管理暂行办法》(以下简称《办法》,2004年2月1日起正式实施)第一次从程序上规范了国有产权转让的全部过程。然而,细细品读,《办法》无不存在着令人非常遗憾和诸多缺陷的地方。《办法》将企业国有产权转让均纳入产权交易机构中公开进行,但目前,我国的产权交易还没有一个完善的交易平台,这势必会造成有价无市的局面,建立和完善我国资本市场的中介机构才是重中之重。同时,转让价格是企业国有产权转让过程中的核心问题,转让价格的公允性直接影响到交易的效率和各方利益,但按照我国现行的会计制度,还没有一个非常公平的标准使转让价格真正体现企业的价值。所以,价格公允的前提应该是最基础的企业国有产权的清产核资是公允的。
Opening up has become the mainstream of China's social and economic development. It is even more the trend of the times for the country to step aside from the people's livelihood. How to prevent state-owned assets from losing in the process, how to make state-owned enterprises better introduce new blood, and how private capital can seek more investment opportunities How to introduce foreign investors with stagnant resources to come in and the Interim Measures for the Administration of the Transfer of State-owned Property Rights (hereinafter referred to as Measures), which came into effect on February 1, 2004, standardized the entire process of the transfer of state-owned property rights from the procedures for the first time. However, reading carefully, the “measures” there are all very regrettable and many defects. “Measures” will be transferred to state-owned property rights companies are included in the property rights trading institutions in the open, but at present, China's property rights transactions do not yet have a perfect trading platform, which will inevitably lead to a price-free market, establish and improve China's capital market Intermediaries is the top priority. At the same time, the transfer price is the core issue in the transfer of the state-owned property rights. The fairness of the transfer price has a direct impact on the transaction efficiency and the interests of all parties. However, according to the current accounting system in our country, there is not a very fair standard that makes the transfer price real Reflects the value of the enterprise. Therefore, the fair price of the premise should be the most basic business of state-owned property of the capital verification is fair.