近年来,国企改革一直是中国社会舆论的焦点,而国有资产流失,特别是经营性国有资产(注:本文所提国有资产非特殊说明,均指经营性国有资产。实践表明,国有资产流失大部分发生在两类领域:一是在国有企业经营过程中,国有企业经营管理层自身的错误造成的;二是行政事业单位以占有的土地、房屋、办公设备为交易标的,逾越强行法的规定,擅自进行处分,以合同形式对外进行买卖、出租、投资等,严 In recent years, the reform of state-owned enterprises has always been the focus of public opinion in China, while the loss of state-owned assets, especially the state-owned operating assets (Note: The non-specific state assets mentioned in this article refer to the operating state-owned assets. Partly in two kinds of fields: one is caused by the mistakes made by the management of state-owned enterprises in the process of the operation of state-owned enterprises; the other is that the administrative institutions take the possession of land, houses and office equipment as the subject matter of the transaction and beyond the provisions of the law of imposition , Without authorization, dealt with in the form of contracts, leasing, investment, etc. strictly