摘要
迄今为止,我国国有企业已进行了五次大规模的清产核资,每次都清出了大量的不良资产。大量不良资产的存在已经成为制约国有企业生存与发展的突出问题。尽快弄清不良资产产生的形成原因,防止产生新的不良资产,具有一定的理论意义和较强的现实意义。本文拟从监管层的角度,以清产核资的清查范围为基础,来探讨不良资产的形成原因。
The state - owned enterprises have been checked up for five times and lots of inefficient assets are uncovered every time. The existence of inefficient assets has become the big question for the survival and development of state - owned enterprises. So to clarify the cause of inefficient assets and prevent new inefficient assets as soon as possible has theoretical and reality realistic significance. This paper discusses the cause of inefficient assets from the view of investors ' supervision on the basis of check scope.
出处
《北方经贸》
2006年第4期22-23,共2页
Northern Economy and Trade
关键词
不良资产
国有资产
监管
bad assets
state property
supervision