Central SOEs and State-owned Assets Management System Witness Great Reform&Development

Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the State Council.They kept forging ahead and carved out in an innovative spirit, and made great achievements worth celebrating in their various work.Both sales revenue and total profits of the central SOEs have been growing rapidly and synchronously, and the quality of the stateowned assets have been further improved and appeared a good momentum.……

The Separation of Powers from Functions and the Establishment of a New Structure of Management and Operation of State-owned Assets

The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agement of state-owned assets,and the improvement of the operating bene-

30 years of reform of China's state-owned asset management system

Reform of China’s state-owned asset management system is an important component of China’s economic system reform,but also a key factor in rejuvenating the national economy.In this article,the authors analyzed the background of the reform,summarized the reform process and discussed related question on how to deepen the reform.

Building State-owned Assets Supervision System and Conducting Mixed Ownership Reforms to Reinforce Each Other’s Collaboration

Improving the state-owned assets supervision system(SOASS)can effectively get over the defects of systems and mechanisms and further promote the reform of mixed ownership of state-owned enterprises(SOEs);and the deepening of the reform can advance the change of the SOASS to the supervision on capital.By analyzing the relationship between the SOASS and the reform of mixed ownership of state-owned enterprises,we have found that collaborative promotion of the change of the SOASS to the supervision on capital and promotion of the reform of mixed ownership can do good to ameliorating the corporate management mechanism,improving the market-oriented management mechanism of enterprises and completing the medium-and long-term incentive mechanisms,etc.to enhance business operation efficiency.Due to such prevailing problems as relative dispersion and vagueness of the policies relating to deepening the reform of SOEs,inconsistent progress of the reform of state-owned assets(SOAs)and SOEs,and corporate reform focusing on apprence,improving the SOASS and deepening collaborative development of the reform of mixed ownership of SOEs are hindered by some constraints.To construct and improve the SOASS and the reform of mixed ownership collaboratively,we should make efforts to promote the reform in the following five aspects,namely,placing importance to policy coordination,boosting synchronism of the reform of SOAs and SOEs at different levels and in different areas to coordinate the nationwide reform of SOAs and SOEs,facilitating reform of the mechanism of enterprises of mixed ownership through mixed capital,and promoting the SOASS and stimulating classified monitoring and reform of mixed ownership based on classified reform of SOEs.

防止境外国有资产流失的法律对策

本文针对境外国有资产流失的状况和原因 ,在完善境外国有资产立法、建立境外国有资产管理新体制。

政治稳定视阈下腐败官员和资产外逃的惩防追缴机制建设

腐败的本质是公权私用,是权力与权利关系的异化。腐败官员与腐败资产外逃严重影响民众对于廉洁政治建设的信心,对我国的政治稳定造成严重的负面影响,鉴于此,惩防腐败对国家的政治稳定至关重要。目前,腐败行为的结构性转型使得我国对腐败官员跨境外逃和资产转移的惩防难度增大,因此,要认真对待社会转型带来的制度风险和利益冲突,正视权力结构存在的问题,健全权力运行制约和监督体系,改革政治体制,依靠民主政治和公民有序政治参与的扩大,促成对政府官员责任的落实和监督。将惩防跨境腐败上升到法治的高度,进一步完善并落实我国政府官员家庭财产申报制度,完善户籍管理、护照管理和出入境管理等制度。要在国际法和国际条约框架内,加强国际司法合作。

《监察法》视野下反腐败国际合作的发展与立法完善

我国《监察法》第六章“反腐败国际合作”对反腐败国际合作进行了较为系统的规定,对于推动我国反腐败国际合作工作的全面开展发挥了重要作用。近年来我国反腐败国际合作出现了一些新情况,《监察法》中关于反腐败国际合作的规定可以考虑作出如下调整:将非法移民遣返、境外追诉和跨境腐败治理纳入反腐败国际合作的领域;进一步完善国际追逃的规定,将追逃案件的范围扩充到所有职务犯罪案件,删除对于追逃案件中“掌握证据比较确凿”的限制,将“追捕归案”修改为“依法追究刑事责任”;扩充国际追赃的对象和途径,将通过违法所得没收程序没收外逃人员留在境内的赃款赃物明确纳入国际追赃的对象;在防逃规定中进一步凸显反洗钱的相关内容,将涉嫌职务犯罪的单位纳入防逃的对象和监察的对象。

简析中国刑事国际追赃适用方法

中国通过国际法进行刑事国际追赃,应明确适用的公约、条约,并善于解决国际法的概约性和缺憾性问题。适用国际刑事诉讼追赃,注重解决管辖权和协助举证问题;适用国际民事诉讼追赃,注重解决诉讼的主体选择和证据适用问题。适用中国法律追赃,应注重解决罪赃确权和帮助、协助取证以及确权承认与执行问题。通过分享补偿方法进行追赃,注意确定分享范围和比例问题。运用中国刑事政策进行追赃,要善于使用规劝、敦促退赃方式。

国外国有石油石化公司资产经营管理体制概况

分析了国外石油石化公司资产管理类型,介绍了国外国有石油石化公司的资产经营管理体制,并以巴西石油公司、意大利埃尼集团、沙特阿拉伯国家石油公司和法国道达尔菲纳埃尔夫公司为例介绍了国外石油石化公司资产经营管理模式。

中原油田与国内外石油公司油气开采的经济对比

通过中原油田对美国石油公司及国内三大油田的资源资产、成本效益的分析比较 ,揭示了中原油田将面临的是生存问题 ;要摆脱目前困境 ,需要国家的政策支持和企业转变观念。

海外油气资产并购常用估值方法探析

随着中国经济的发展及石油对外依存度的上升,中国石油石化企业迈出了发展海外业务的步伐,海外油气资产并购业务逐步增加。结合海外油气资产并购定价中的3种估值方法即现金流贴现法、可比公司法及可比交易法估值原理的介绍,对所述不同方法的特点、适用范围以及在油气资产估值中的注意事项进行分析阐述。

无形资产准则之中外比较研究

正值全球经济在高科技的推动下迅猛发展之时,无形资产无论在总量上,还是在其占社会资产比例上都在快速、大量的增长。无形资产在现代企业的重要性也显得格外突出。从无形资产的产生背景出发,对无形资产的内涵外延在不同观点、不同权威机构中得到的诠释,对无形资产的确认条件及计量问题,以及对无形资产在报表中的揭示作了中外比较分析和探讨。

我国境外国有资产流失的防范机制

如何防范我国境外国有资产流失是当前急需解决的一个重要问题。我们要建立健全境外投资的法律法规,为"走出去"企业构建保障和服务机制;完善公司治理,形成权力制衡机制;规范会计制度,完善财务管理机制;强化企业风险管理,健全内部控制机制;构建境外企业审计机制。

市场化债转股:国内外实践、存在问题和对策研究

2016年10月,我国正式启动新一轮市场化债转股,并将其作为去杠杠、化解银行不良资产和推动企业股权多元化经营的重要手段。本文在借鉴国内外债转股经验和教训基础上,比较分析了本轮债转股与上世纪90年代首轮债转股的主要差异,指出了当前债转股过程中存在的制度障碍和问题,提出应通过健全市场化债转股的顶层政策设计,合理控制债转股规模和比例,完善股东权益保护和市场化退出机制,推动债转股运作模式创新等措施更好发挥债转股的实际效果。