国有资产监管理论的回顾与启示——基于会计视角的思考

The Review and the Enlightenment of State-owned Assets Supervision Theory——The Thoughts Based on Accounting Perspective

作为国民经济的重要组成部分,国有资产的保值增值状况会对国民经济产生重要影响。中国自改革开放以来,境内外国有资产流失的现实揭示出国有资产监管存在产权管理缺乏、政府监管模式不完善、基础管理缺乏监督、公司治理结构不合理等诸多问题。为应对经济危机带来的不利影响,对国有资产监管理论研究成果进行梳理和展望,旨在能为政府部门加强管理和理论界进行后续研究有所帮助。

As the integral part of the national economy, state - owned assets have great influence on the national economy. Since the reform and opening up of China, the loss of state - owned assets in China and overseas areas show that many problems exist in the supervision of the assets, such as the lack of property right management, the imperfection of government supervision model, the lack of basic management supervision, structure. In order to tackle the adverse effect brough and the unreasonable corporate governance t by the economic crisis, the author makes a review and prospect on the research results of supervision theories about state- owned assets, aiming to provide help for the government to strengthen management and for scholars to make further studies.