国有股权转让之评估规范的问题与对策

The Problem and Countermeasure of the Evaluation Criterion of State-owned Stock Right Transfer

国有股权转让作为当前中央深化国有企业改革,特别是混合所有制改革的重要方式,具有特殊性。为规范国有股权的转让行为,有必要设置严格的程序规则,以防止国有资产的流失,实现国有资产的保值和增值。而资产评估作为国有股权转让必须履行的重要程序,是防止国有资产流失的重要手段和关键环节。但现行国有股权转让的评估规范存有缺陷和不足,难以有效发挥“安全阀”的功效。因此,应建立确保评估价格能真实反映国有股权实际价值的保障机制,以发挥评估程序的应有功能和作用;健全国有股权转让之资产评估工作的回避机制,以确保公平的竞争环境和秩序;明确国有股权转让未经评估之转让行为无效,以厘清司法实务的争议。

The transfer of state-owned stock right as the current central government to deepen the reform of state-owned enterprises,especially the important way of mixed ownership reform has particularity.In order to standardize the transfer of state-owned stock right,it is necessary to set strict procedural rules to prevent the loss of state-owned assets and to preserve and increase the value of state-owned assets.As an important procedure for the transfer of state-owned stock right,asset appraisal is an important means and key link to prevent the loss of state-owned assets.However,the current appraisal standard of the transfer of state-owned stock right is defective and insufficient,and it is difficult to use of the"safety valve"function effectively.Therefore,it is necessary to establish a safeguard mechanism to ensure that the evaluation price can reflect the actual value of state-owned stock right,so as to give full play to the function and role of the evaluation process.We will improve the avoidance mechanism of the asset appraisal work of state-owned stock right transfer to ensure a fair competition environment and order.Moreover,it is clear that the transfer without evaluation of state-owned stock right transfer is invalid,so as to clarify the dispute of judicial practice.