文档介绍：上市公司的风险状况分析与评价
院(系) 会计系
专业财务管理
班级
学生姓名
学号
导师姓名
导师职称副教授
2011 年 04 月 23 日
【摘要】
国有资产是国民经济发展的重要基础,是建设有中国特色社会主义的重要保障。其中行政事业单位国有资产在我国国有资产存量中占有相当的比重。行政事业单位拥有的国有资产,是保障行政事业单位正常运行的重要物质基础。这部分资产主要是通过财政拨款购置的,所有权属于国家,但长期以来,在实际操作的过程中却是由各单位管理和使用的,政府难以监控,无形之中就变成了实质上的单位所有,可是由于长期以来行政事业单位重要钱,轻管理****惯于收收支支,忽视了对国有资产的管理。加之各级财政部门对行政事业单位国有资产管理的制约机制和监管措施没能真正建立起来,致使数额巨大的行政事业单位国有资产处于无人监管、无人过问的尴尬境地,给国家造成了损失或者存在造成损失的危险。本文将对我国行政事业单位目前国有资产管理方面存在的问题,产生这些问题的原因及解决问题的相关对策进行分析。06年5月30日财政部先后出台了《行政单位国有资产管理暂行办法》与《事业单位国有资产管理暂行办法》试图对我国行政事业单位的管理现状进行调整,并取得了一定的成效。当然,我国的国有资产管理之路还很漫长,但我们相信,只要我们努力探索,不断实践总结,就一定会走出一条属于自己的正确的道路。
关键词:行政事业单位国有资产管理
【Abstract】
State assets is an important foundation for the development of the national economy ,it is also an important guarantee for building socialism with Chinese administrative units’ state-owned assets accounts for a large proportion in state-owned assets of state-owned assets owned by the a administrative units, is an important material basis for the normal functioning of is the main part of funding the acquisition of the assets, belonging to the state, but in a long period of time, it is managed and used by the units in actual operation .So it es difficulty for the government to control, imperceptibly es a fact all belong to the units, but because administrative institutions took getting money important but didn’t focus on management, accustomed to revenues and expenditures, neglected the state-owned assets , the financial departments at all levels of administrative institutions could not establish the state-owned assets supervision and control mechanism, causing enormous amount of state-owned assets in administrative institutions be lack of supervision, in limbo awkward losses to the country or caused by the presence or risk of paper will present the problems in our administrative units’ state-owned assets management, analyze the reasons for these problems and