国企改制中资产评估制度的思考

Reflection on Capital Evaluation in System Rebuilding of National Enterprises

国企改制必然涉及产权转让、企业重组等,需要对国有资产进行评估。当前,国有资产管理混乱,出资人不到位,资产评估管理制度缺陷,使国企改制中资产评估存在着诸多问题。本文以此为切入点,探讨政府如何加强资产评估的制度建设,以保障在国有企业改制工作中国有资产的不流失。

System rebuilding of national enterprises must involve property right transfer and enterprise reorganization etc, so it need evaluation of national capital. At present, the management of national capital is disorder and the system of capital evaluation is imperfect, so there are so many questions in capital evaluation in national enterprises reorganization. In my thesis, I will probe into the way of how to strengthen the system of capital evaluation, in order to ensure the national capital not to run off in system rebuilding of national capital.