国有企业办第三产业的经营行为亟待规范曹淑敏审计实践中发现，随着国有企业转换经营机制，安排企业富余人员，行政后勤服务单位和辅助生产部门从企业分离出来，办第三产业，其资本都是从主体无偿拨给，并靠国家的扶持和减税让利发展壮大，从而导致国有资产被无偿占用，主... The operating behavior of state-owned enterprises in the third industry needs to be standardized. Cao Shumin’s auditing practice found that, with the transformation of operating mechanisms by state-owned enterprises, arranging redundant personnel for enterprises, administrative logistics service units and auxiliary production departments are separated from enterprises, and the third industry is established. Capital is allocated from the subject unconditionally, and relying on the state’s support and tax reduction to allow profit to grow and develop, resulting in the state-owned assets being free to occupy, the main...