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Jingdong book

国有资产管理体制问题研究

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Jingdong book

国有资产管理体制问题研究

Name: 国有资产管理体制问题研究
Brand: Jingdong book
SKU: 3110132421
Price: 18.35 USD
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《国有资产管理体制问题研究》分别对国有资产与国有资产管理体制的概念、国有资产管理体制的现实状况与历史变迁、国外国有资产管理体制的实践和借鉴、国有资产管理体制改革的宏观分析、国有资产管理体制改革的模式选择、我国国有资产的绩效测评体系、国有资产管理的立法、国有资产的监督等问题进行了比较深入的分析和思考。该书综合运用了经济学、法学、管理学等方面的知识，对我国国有资产管理体制如何变革提出了自己的想法和建议。

Author Description

郑国洪，男，1968年生于贵州省思南县，西南政法大学管理学院副教授，西南政法大学知识产权研究中心研究员，硕士生导师，西南政法大学和勤会计与审计研究中心主任，法律硕士，经济学学士。重庆市人大常委会立法咨询专家、重庆市审计学会常务理事、重庆审计编委会委员，重庆市和勤机构合伙人。长期研究政府审计、国有资产管理、知识产权评估以及税法。主要讲授：税法、审计、知识产权评估。先后主持了两项省部级科研课题和七项横向课题、参与五项省部级课题。在《统计与决策》、《理论与改革》、《软科学》等期刊发表论文20余篇。主持编写了《财经法规与职业道德》、《会计基础工作规范运用》等教材，参与《税法学》、《司法会计》等教材的编写。

Catalogue

序
第一章国有资产与国有资产管理体制
第一节国有资产概述
一、财产、资产、资本与产权
二、国有企业、国有资本、国有经济与国有资产
三、国有资产的类别划分
四、国有资产的功能分析

第二节关于国有资产管理的理论简介
一、产权理论
二、交易费用理论
三、委托代理理论

第三节国有资产管理体制概述
一、国有资产管理的含义
二、国有资产管理体制
三、国有资产管理体制的实现目标

第二章国有资产管理体制改革的一般分析
第一节国有资产管理体制的制度变迁
一、国有资产管理体制改革的历史回顾
二、国有资产制度变迁的成果分析
三、国有资产管理体制改革的博弈分析

第二节国有资产管理体制的现状分析
一、国有资产管理中的问题发掘
二、国有咨产管理的体制弊端剖析

第三节改革国有资产管理体制的重要意义
一、各级政府履行职能的需要
二、明晰产权关系的需要
三、国有经济结构调整的需要
四、加强国有资产管理的需要
五、建立现代企业制度的需要

第三章外国国有资产管理体制的实践与借鉴
第一节外国国有资产管理体制概况
一、外国国有资产发展历程及分布状况
二、市场经济国家国有资产的作用
三、国外国有资产管理的范围

第二节不同类型国有资产管理体制及典型国家
一、集权型管理体制
二、分权型管理体制
三、统分结合型管理体制
四、不同类型国有资产管理体制的启示

第三节转轨国家国有资产管理体制的改革
一、转轨国家国有资产管理体制改革的特点：以俄罗斯、波兰、捷克为例
二、转轨国家国有资产管理体制改革的经验教训

第四节我国国有资产管理体制的借鉴方略
一、国有资产的战略性调整
二、构建国有资产管理体制的新框架
三、建立严格有效的监督机制
四、建立国有资产管理的法律体系

第四章国有资产管理体制改革的宏观分析
第一节国有资产管理体制的积极探索
一、沪深模式
二、“一体两翼”模式
三、“九八”模式

第二节现行国有资产管理体制的基本模式
一、现行国有资产管理体制的构架
二、现行国有资产管理体制存在的问题

第三节国有资产管理体制改革的“委托代理链条”分析
一、国有资产管理体制“委托代理链条”的“有限收敛”
二、国有资产委托代理链条“有限收敛”的中间人

第四节国有资产管理体制改革的基础、原则与思路
一、国有资产管理体制改革的基础
二、国有资产管理体制改革的原则
三、国有资产管理体制改革的基本思路

第五章国有资产管理体制改革的模式选择
第一节国有资产管理体制改革的目标
一、提高国有资产的运行效率
二、改善和调整国有经济布局和结构
三、改善和增强国家对经济的宏观调控能力
四、建立和完善社会主义市场经济体制

第二节经营性国有资产管理模式的选择
一、经营性国有资产的功能分析
二、经营性国有资产的管理目标
三、经营性国有资产管理模式的选择

第三节非经营性国有资产管理模式的选择
一、非经营性国有资产的功能分析
二、非经营性国有资产的管理目标
三、非经营性国有资产管理模式的选择

第四节资源性国有资产管理模式的选择
一、资源性国有资产的功能分析
二、源性国有资产的管理目标
三、资源性国有资产管理模式的选择

第六章我国国有资产绩效测评体系研究
第一节国内外企业效绩管理的理论介绍
一、西方企业效绩管理介绍
二、我国企业效绩管理分析

第二节我国国有公司绩效评价模型的价值取向及设计原则
一、国有独资或国有控股绩效评价模型的价值取向
二、国有独资或国有控股绩效评价指标体系设计的基本原则

第三节我国国有独资或国有控股绩效评价指标体系
一、国有独资或国有控股绩效评价指标体系的基本内容
二、国有独资或国有控股绩效评价基本指标体系
三、国有独资或国有控股绩效评价修正指标体系
四、国有独资或国有控股绩效评价指标体系

第四节我国国有资产效绩管理的事后监督与未来趋势
一、国有资产效绩管理的事后监督
二、我国企业效绩管理的未来趋势

第七章我国国有资产管理立法探究——兼析《企业国有资产法》
第一节国有资产管理立法选择的理论分析
一、公共物品理论与国有资产管理立法
二、现代企业制度与国有资产管理立法
三、社会性管理理论与国有资产管理立法

第二节国内外国有资产管理立法梳理与借鉴
一、我国国有资产管理法律体系
二、国外国有资产管理立法模式

第三节《企业国有资产法》在国有资产管理中的法律分析
一、《企业国有资产法》的立法意义
……
第八章国有资产的监督
参考文献
后记

Book Abstract

其次，转让形式以公开交易为原则。在国有资产转让过程中，存在着直接的协议转让形式。2006年颁布施行的《关于企业国有产权转让有关事项的通知》中列举了允许协议转让的两个条件：一是关系国民经济关键行业的，转让后仍保持国有控股；二是如果转让行为发生在所出资企业内部，则转让方和受让方应为所出资企业或其全资、绝对控股企业。可见这两个条件是极其严格的。事实上，在国有资产产权转让实践中，审批部门对协议转让的批准也是极其谨慎的。因此，笔者认为对于直接的协议转让采取例外形式的规定是正确的。国有资产转让应当在依法设立的产权交易所公开进行，并且在受让方涉及两个以上主体时应当采用公开竞价的交易方式。
最后，对转让价格进行严格限制。实践中一些国有企业在其改制过程中，将国有资产低价折股、低价出售或转让，造成国有资产流失的情况比较严重。因此，国有资产转让的价格（或对价）问题显得特别重要。《企业国有资产法》对这个问题作了原则性规定，即国有资产转让应当以依法评估的、经履行出资人职责的机构认可或者由履行出资人职责的机构报经本级人民政府核准的价格为依据，合理确定最低转让价格。这一规定不但赋予了履行出资人职责的机构以知情权，而且赋予了其参与制定参考价格的权利。这样就可以避免有些国有企业在国有资产转让中盲目制定价格或者恶意制定价格的现象。当然，最终的价格确定仍需通过转让方与受让方的合意进行。可见，该法对于国有资产转让的价格进行了严格的限制。与国有资产转让密切相关的一个问题就是关联交易。

Introduction

波澜壮阔的中国改革是以市场经济为目标的重大社会变革。这种社会变革蕴涵着三个基本取向：一是功利主义的价值取向；二是科学理性的思维取向；三是民主法治的规范取向。市场经济是我们目前能够找到的最好的资源配置方式，纯粹的市场经济主要是靠价值规律的自发性作用来维持的，即哈耶克所说的“自生自发秩序”来维持的。从制度的角度看，这种“自生自发秩序”的维持需要以下几个前提：一是社会分工的存在；二是私有产权的存在；三是法治化的交易规则体系。虽然我国走向了市场经济的道路并且将坚定不移地走下去，但我国是社会主义国家，在所有制上，是以公有制经济为主体，其他多种所有制经济共同发展。国家控制着整个国民经济的命脉，国有资产在我国具有特殊重要的地位和价值。因此，在市场经济的条件下，如何保障国有资产的“保值和增值”，是摆在我们社会和政府面前的一个十分迫切的问题。

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Jingdong book

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