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The loss of state-owned assets

Author: LuJing
Tutor: LuoZuo
School: Southwestern University of Finance and Economics
Course: Business management
Keywords: Loss of state assets Non-operating state-owned assets Future economic benefits State-owned property State-owned economy State-owned Assets Administrative state-owned assets Dominant position State-owned enterprises Financial Accounting Standards Board
CLC: F123.7
Type: Master's thesis
Year: 2000
Downloads: 621
Quote: 5
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Abstract

It’s the demand of government-owned assets management and also the demand of the reform of economic system to protect government-owned assets from losing. From the micro aspect, protecting the loss of government-owned assets is helpful to improve the economic efficiency, optimize the configuration of government-owned resources and pave for the government-owned enterprises; from the macro aspect, the loss of government-owned assets will result in poor use of resources which doesn’t conform to the main role of the state economy in national economy, and will cause fluctuating in economy too. That is to say, the loss of government-owned assets has stood on the way of economic reform. The author has just realized the necessity and urgency of protecting the loss of government-owned assets, so this topic is chosen for discussing in order to take measures against it, increase the quality of the government-owned assets and ensure that the state economy really controls the national economy.The article consists of 4 parts:Part I "the Introduction of Government-owned Assets and Loss of Government-owned Assets" mainly expounds the definition of asset, government-owned assets and also of its classification, operating government-owned assets and the definition of loss of the government-owned assets. Assets mean the properties owned by a business enterprise that can produce predictable and controllable profits in the future, resulting from <WP=8>transactions in the past. In simple words, government-owned assets refer to the state-owned properties that can bring profits for the state. If it can’t bring future profits or the profits can’t be maintained, the assets couldn’t be considered as government-owned assets. In a broad sense, government-owned assets consist of three parts, operating government-owned assets, which is the most important of all, official government-owned assets and resource government-owned assets. The operating government-owned assets are the most active and important of all, which includes a lot of intention, so it’s the source of the increasing of government-owned assets. The loss of government-owned assets means that the assets of state are changed into non-state assets, the deserved state profits are changed into non-state profits or the assets escape from the state control system illegally.Part II "the Channels of the Assets Loss of Government-owned Enterprise" introduces three channels of the assets loss. It has taken on such characteristics as omnibearing and many-sided in the loss of government-owned assets. Firstly the local governments invest blindly, construct repeatedly, and import foreign technology and equipment repeatedly, which makes a large number of government-owned assets lavished and transferred. Secondly the quantity of the government-owned assets loss is the most during the enterprise management. Such as wrong decisions, no scientific management, idle equipment and idle facilities, poor financial control, or faulty operation and management, all make the government-owned assets lost. Thirdly, a large number of government-owned assets have lost in the course of the passage of title because of the <WP=9>irregular operation of the share system reform, or lack of experience in cooperation with foreign investor.Part III"the Main Reasons of the Loss of Government-owned Assets". There are many factors leading to the loss of government-owned assets: both macro and micro factors, The most important factors, also both outer and inner of enterprise factors. The most important factor is that the government-owned assets management system is still not perfect, which is the most profound source in organizational system. At present, investors, property owners and manager are lack of responsibility about investment at all because they are separated from each other. Furthermore, the laws concerned are not complete that it is hard to clarity who should response for the government-owned assets, the policies to government-owed enterprises are irregular which burden government-owned enterpris

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