国有资产重组中的资产流失、资本减值与增值

On the loss of Assets and Reduce Value and Increase Value of Capital in the Reorganization of State-owned Assets

资产重组是我国企业改革的新事物。通过资产重组 ,盘活了国有存量资产 ,提高了国有资产的运营效率。但是 ,国有资产流失现象仍没得到有效控制。实践中 ,人们往往将资产流失与资本减值混为一谈 ,这无形中夸大了资产流失现象。资产流失与资本减值 ,是两个既有区别又有联系的概念 ,将两者混淆 ,理论上不科学 ,实践中也不利于国有企业改革向纵深发展。

Reorganization of assets is the up-to-date matter in the reform of enterprise of our country . Through assets organization,makes an inventory of assets in storeage in vigour,raised the operation efficiency of state-owned assets.However,the loss of state-owned assets still haven′t got effectively control.In reality people often confound loss of assets with reduce value of capital,thus overstate the loss situation of assets imperceptibly,the concept of loss of assets and reduce of capital which have both the diffevence as well as the connection, confound one with the other from the point of view of theory isn′t conform to science , in practice , it is disadvantageous for the reform of state-owned enterprise develop in depth.