摘要
从行政事业单位非经营性国有资产管理现状分析来看,大致有三种模式:即资源型、资产型、资本型。这三种模式是针对资产的价值取舍不同形成的:资源型的管理模式着重于物质的使用价值;资产型的管理模式已考虑到其具有商品的价值属性,实施货币化管理,着重于资产的保值和避免流失;资本型的管理模式着重于考虑到资产的优化,实现资产增值最大化。
According to the analysis about the current situation of the management of non-operative state-owned property in Administrative authorities and public institutions, there are three management patterns, which focus on resources, assets, and capital respectively. These patterns are formed due to emphasis on different aspects of the property values. Resources-focused management pattern emphasizes on the use value of substances; assets-focused management pattern, considering that resources have the nature of values of goods, monetize management, stress the importance of maintaining the value of assets and avoid assets loss; capital- focused management pattern consider more about optimizing assets, maximizing the appreciation of assets value. This paper focuses on current state of the implementation of assets-focused management pattern in Guangdong, Shanghai, and Zhejiang provinces. In addition, we provide specific solutions to those existing problems in the above three places.
出处
《宁波职业技术学院学报》
2006年第3期7-10,共4页
Journal of Ningbo Polytechnic
关键词
行政事业单位
非经营性国有资产
管理模式
administrative authorities and public institutions
non-operative state-owned property
management pattern