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国有资产监管具有系统性、复杂性、艰巨性和渐进性。我国国有资产监管虽然在理论上取得了重大突破,在实践中也取得了显著成果,但其仍然任重道远。会计专业人员主要应从资金的管理、资产的管理、明晰产权关系、规范利润分配关系、加强会计和法律监督等方面严防国有资产的流失。笔者指出当前我国国有资产管理中存在的问题,进而对现有的国有资产保值增值考评体系存在的弊端进行了分析。最后结合实际情况,从财务会计的角度提出了在新形势下进一步完善国有资产监管工作的具体措施。
State-owned asset regulation is systematic, complex, arduous and gradual. Although the state-owned assets supervision and administration in our country have made a major breakthrough in theory and have achieved remarkable results in practice, they still have a long way to go. Accounting professionals should guard against the loss of state-owned assets mainly from the aspects of fund management, assets management, clarification of property rights relations, regulating the relationship of profit distribution, strengthening accounting and legal supervision. The author points out the existing problems in the state-owned assets management in our country, and then analyzes the existing disadvantages of the existing state-owned assets appraisal system. Finally, according to the actual situation, from the perspective of financial accounting, put forward specific measures to further improve the supervision of state-owned assets in the new situation.