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国有企业改制是我国建立和发展社会主义市场经济的需要,但由于目前我国法律、法规不健全,实践操作极不规范,导致企业改制中存在很多问题,国有资产大量流失,尤其是在国有产权向管理层转让中存在资产低估、暗箱操作、自卖自买、管理层非法牟利、严重侵犯职工利益等问题。《企业国有产权向管理层转让暂行规定》及时为国有企业的改制指明了方向。本文探讨了当前国有企业改制实践中存在的问题,以期对健全完善国有企业改制规定有所裨益。
The reform of state-owned enterprises is the need of establishing and developing socialist market economy in our country. However, due to the current laws and regulations in our country are not perfect and the practice is extremely non-standard, there are many problems in enterprise restructuring and a great loss of state-owned assets, There are such problems as undervaluation of assets, black-box operation, self-selling and self-dealing, illegal profit-making by management and serious violation of staff benefits in the management transfer. The “Interim Provisions on the Assignment of State-owned Property Rights to Management” promptly pointed out the direction for the restructuring of state-owned enterprises. This article explores the problems existing in the practice of state-owned enterprises restructuring in the hope of improving the reform of state-owned enterprises.