《Accounting management of state assets on the importance and feasibility（会计管理国有资产的重要性和可行性）》由会员分享，可在线阅读，更多相关《Accounting management of state assets on the importance and feasibility（会计管理国有资产的重要性和可行性）（18页珍藏版）》请在金锄头文库上搜索。
1、1Accounting management of state assets on the importance and feasibilityPaper Network: Summary: In a market economy, the state-owned assets can not only overcome the market failure to maintain the normal operation of the market economy, can also provide public goods and services, to achieve efficien
2、t allocation of social resources. How to keep, and utilize large state-owned assets, optimize the structure of state-owned assets, the full realization of increasing the value of state assets, thus promoting the socialist market economy and the continuous development of the productive forces is the
3、main task of the state-owned assets management. Keywords: state-owned assets management market economic feasibility of accounting State-owned assets is in accordance with relevant laws and regulations, by the state-owned assets. It is to grow the state economy, improve the socialist economic constru
4、ction, an important material foundation, but also an important guarantee for national existence in todays 2market economy, the role of state-owned assets is particularly important, not only can overcome the market failure, to maintain the market the normal operation of the economy, but also to provi
5、de public goods and services, in order to achieve efficient allocation of social resources, therefore, how to keep, and utilize the huge state-owned assets, optimize the structure of state-owned assets, the full realization of increasing the value of state assets, thus promoting social socialist mar
6、ket economy and the continuous development of the productive forces is the main task of the state-owned assets management. Reform and opening up, Chinas state-owned enterprises have yet to implement separation of ownership, no real operational autonomy, operating performance is very low. Reform and
7、opening up, the government began to reform state-owned enterprises, increasing the vitality of the state-owned enterprises, the regulation of the market economy role has become increasingly obvious reform and opening up 30 years later today, after continuous efforts, Chinas state-3owned enterprise r
8、eform has achieved fruitful results, in the reform of state-owned enterprises continue to grow, the overall strength has increased, in the economic and social play an important role in the development of state-owned assets management with remarkable results, the state-owned assets, overwhelmingly do
9、minated the situation has been greatly improved, state-owned assets has been fully improved and developed. However, in general, it seems, the reform of state-owned enterprises still face a severe situation, many companies are still lagging behind because of the reform is difficult to get rid of fina
10、ncial difficulties of state-owned economy still has a strong control over the national economy, the lifeblood of the national economy is still in prison firmly grasp the hands of state-owned economy. and the state-owned assets management still exist many problems and drawbacks: the state-owned enter
11、prises Zhengqibufen, unclear property rights, a serious loss of state assets, state-owned assets, poor efficiency, the use of inefficient state-owned assets regulatory system and the relevant laws and regulations 4are far from perfect: high-tech industry and technology, product R & D investment, a s
12、erious loss of human resources, etc. must be based on the existing system to further deepen reform, improve the state-owned assets supervision and management mechanism. State-owned asset management has always been a hot topic in the study of theory, and so far, the state-owned assets management theo
13、ry research has been very rich. Accounting management of state assets is the state-owned asset management of a special form, which a fundamental concept of the proposed state-owned assets to achieve a combination of management and budget management and financial management as well as the unity of th
14、e state-owned asset management is the major theoretical results. 1 The concept of accounting management of state assets State-owned assets of state-owned assets management and accounting management is a special form, is defined as the basic objectives of state-owned assets management and basic tasks
15、, the use of the basic 5theory and basic accounting methods and the development of state-owned assets, the accounting process of change management that proposed the concept of a fundamental state-owned assets to achieve a combination of management and budget management and financial management as we
16、ll as the unity of the state-owned asset management is the major theoretical results. On the concept of accounting management of state assets can be better understood from the following aspects: (1) accounting management of state assets in the final analysis is the state-owned assets management of state-owned assets, the unique nature of the decision of the state-owned assets must be different from other accounting management accounting management necessary to ach
