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Jingdong book

国有资产流失及其治理机制研究

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Books Economy China Economy

Jingdong book

国有资产流失及其治理机制研究

Name: 国有资产流失及其治理机制研究
Brand: Jingdong book
SKU: 3110026521
Price: 23.78 USD
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为了在理论层面上建立国有资产流失治理框架，在实践层面上为政府治理国有资产流失提供决策参考，年志远等编著的《国有资产流失及其治理机制研究》在系统分析国有资产流失的概念、特征、种类、渠道和根源的基础上，构建了国有资产流失的理论分析体系；查清了我国国有资产及流失状况，并对国有资产流失状况进行了评析；构建了国有资产流失评价标准指标体系，解决了实践中国有资产流失判定问题；同时，构建了由内部控制机制、法律约束机制、诚信自律机制和社会监督机制构成的国有资产流失治理机制。

Catalogue

第1章国有资产的理论分析
1.1 资产理论与评析
1.1.1 西方资产理论与评析
1.1.2 国有企业改革对资产理论的发展与创新
1.2 资产的理论内涵
1.2.1 资产的含义
1.2.2 资产的本质与作用
1.2.3 资产的种类
1.3 国有资产发展的动态考察
1.3.1 国有资产的起源
1.3.2 国有资产的发展历史
1.3.3 国有资产的发展现状
1.4 国有资产的理论内涵
1.4.1 国有资产的含义
1.4.2 国有资产的特点
1.4.3 国有资产的结构
1.4.4 国有资产的归属

第2章国有资产流失概述
2.1 国有资产流失的理论观点及评析
2.1.1 国有资产流失的理论观点
2.1.2 国有资产流失理论观点评析
2.2 国有资产流失的界定
2.2.1 国有资产流失界定的原则
2.2.2 国有资产流失界定的依据
2.2.3 国有资产流失的界定
2.3 国有资产流失的特征
2.3.1 国有资产流失的方向多样
2.3.2 国有资产流失的形式多样
2.3.3 国有资产流失的内容多样
2.3.4 国有资产流失的途径多样
2.3.5 国有资产流失难以准确计量
2.4 国有资产流失的种类
2.4.1 有形国有资产流失
2.4.2 无形国有资产流失

第3章国有资产流失的现状考察及评析
3.1 国有资产基本情况
3.1.1 有形国有资产的基本情况
3.1.2 无形国有资产的基本情况
3.1.3 有形国有资产与无形国有资产比较
3.2 国有资产流失的现状
3.2.1 有形国有资产流失的现状
3.2.2 无形国有资产流失的现状
3.2.3 有形国有资产流失与无形国有资产流失比较
3.3 国有资产流失的基本评价
3.3.1 有形国有资产流失的评价
3.3.2 无形国有资产流失的评价
3.4 国有资产流失的案例分析
3.4.1 国有资产流失的案例简介
3.4.2 国有资产流失的案例分析

第4章国有资产流失的根源研究
4.1 国有资产流失的人的因素
4.1.1 人的有限理性
4.1.2 人的机会主义
4.1.3 人的感情用事
4.2 国有资产流失的制度因素
4.2.1 产权制度缺陷
4.2.2 治理制度不完善
4.2.3 管理制度不配套
4.2.4 监督制度不得力
4.2.5 惩治制度不严厉
4.3 国有资产流失的权利因素
4.3.1 政治权利干预
4.3.2 行政权利干预
4.3.3 权利交换
4.3.4 权利缺失

第5章国有资产流失的途径
5.1 政府决策途径
5.2 企业治理途径
5.2.1 企业运营机制出轨
5.2.2 企业担保机制违规
5.2.3 企业境外运营违规
5.3 利益相关人合谋途径
5.3.1 管理层与相关人合谋侵占
5.3.2 管理层压低价格收购
5.3.3 企业员工集体瓜分
5.4 资产评估途径
5.4.1 制定虚假财务报表
5.4.2 进行虚假资产评估
5.4.3 非经营性资产不评估
5.4.4 企业破产清算不合规
5.5 企业重组途径
5.5.1 债转股重组不透明
5.5.2 协议转让重组不科学
5.5.3 置换重组不公平
5.5.4 关联重组不规范

第6章国有资产流失的评价标准构建
6.1 国有资产流失评价标准构建的目的
6.1.1 判定国有资产流失
6.1.2 发挥国有资产的作用
6.2 国有资产流失评价标准构建的原则
6.2.1 目的性原则
6.2.2 操作性原则
6.2.3 客观性原则
6.3 国有资产流失评价标准构建的依据
6.3.1 依据国家的政策法规
6.3.2 依据经济规律
6.3.3 依据社会发展需要
6.4 国有资产流失评价标准的指标体系
6.4.1 国有资产流失的主体指标
6.4.2 国有资产流失的行为指标
6.4.3 国有资产流失的结果指标

第7章国有资产流失的治理机制
7.1 国有资产流失治理机制的含义
7.1.1 机制的含义
7.1.2 国有资产流失治理机制的含义
7.2 国有资产流失治理机制的设计
7.2.1 国有资产流失治理机制的设计指导思想
7.2.2 国有资产流失治理机制的设计前提
7.2.3 国有资产流失治理机制的结构设计
7.3 国有资产流失治理机制的运行
7.3.1 国有资产流失治理机制的运行体系
7.3.2 国有资产流失治理机制的运行准备
7.3.3 国有资产流失治理机制的运行能力
7.3.4 国有资产流失治理机制的具体实施
参考文献
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