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国有企业作为国有资产存在的重要载体,其兼并重组过程中必然涉及国有资产的保值问题,但是据调查,在国有企业兼并重组过程中,国有资产流失现象令人触目惊心。本文以煤炭行业为例,研究了国有企业兼并重组过程中资产流失的主要渠道及主要原因,并对一些在兼并重组过程中国有资产流失的典型案例进行了分析,通过相关分析,本文最后给出了相关建议,对于防止国有企业兼并重组过程中国有资产流失将会发挥重要作用。
As an important carrier for the existence of state-owned assets, state-owned enterprises inevitably involve the preservation of state-owned assets in the course of their mergers and acquisitions. However, according to the survey, the loss of state-owned assets during the process of mergers and acquisitions of state-owned enterprises is astonishing. This paper takes the coal industry as an example to study the main channels and main reasons for the loss of assets in the process of mergers and acquisitions of state-owned enterprises, and analyzes some typical cases of the loss of state-owned assets during the process of mergers and acquisitions. Through the correlation analysis, The relevant proposals will play an important role in preventing the loss of state-owned assets during the process of mergers and acquisitions of state-owned enterprises.