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通过多种方式促进国有资产的有效使用和合理流动,以提高国有资产的运营效益,是治理、整顿、深化改革的一个重要内容。为了防止国有资产在流动中受到损失,必须在产权变动时,正确反映国有资产的价值量,并以此作为有偿转让和衡量经营者责任的依据。为此,国家国有资产管理局以国资工字[1989]第3号文件颁发了《在国有资产产权变动时必须进行资产评估的若干暂行规定》(以下简称《规定》),这是我国第一个国有资产评估法规,现简介如下: 一、制定《规定》的目的当前,国有资产管理中存在的突出问题是,资产的帐面价值普遍低于现值或重置价值,由此带来了两个问题:第一,按原值提取的折旧远远不能补偿固定资产的损耗,同时造成企业成本虚假、盈利虚增、国
To promote the effective use and rational flow of State assets in various ways so as to enhance the operational efficiency of State-owned assets is an important part of governing, rectifying and deepening the reform. In order to prevent the loss of state-owned assets in the liquidity, the value of the state-owned assets must be properly reflected when the property rights change, and as a basis for the transfer of compensation and the measurement of the liability of the operators. To this end, the State-owned Assets Supervision and Administration Commission of the People’s Republic of China issued the “Provisional Regulations on the Valuation of Assets in the Change of State-owned Assets” (hereinafter referred to as the “Provisions”) issued by State-owned Assets Administration Bureau [1989] No. 3 document, A state-owned assets appraisal laws and regulations, are summarized as follows: First, the purpose of the development of “provisions” At present, the prominent problem existing in the management of state-owned assets is that the book value of assets generally lower than the present value or replacement value, resulting in Two problems: First, the depreciation extracted according to the original value can not compensate for the loss of fixed assets, meanwhile causing the enterprise cost to be false, the profit to inflate, and the country