对贵州省国有资本收益管理的几点思考
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摘要
国有资本收益管理是国有资本管理的重要组成部分。从形式上看,国有资本收益是国有资本的增值,是国有资本投入运动的结果。但从本质上看,国有资本收益同时又表现着一种生产关系,即国家、企业、劳动者个人的经济利益关系。这三者之间由于国有资本的基本属性和本质特征所决定,使得他们的根本利益基本上是一致的,但同时又存在着大量的非本质的利益矛盾。这些矛盾能否解决,解决的程度如何,直接关系着社会主义的经济基础能否得到巩固和壮大,关系着企业的活力能否增强,关系着劳动者个人的劳动积极性、主动性和创造性能否得到发挥,关系着社会主义的生产力水平提高的速度等至关重要的问题。因此,我们在加强国有资本管理的过程中,必须重视加强对国有资本收益的管理。
一、国有资本收益管理理论及实践立行的回顾
(一)国有资本收益性质的分歧
(二)有资本收益的界定
1.国有企业应上缴的国家利润;2.股份有限公司中国家股权应分得的股利;3.有限责任公司中国家作为投资者按照出资比例应分取得的红利;4.各级政府授权投资部门或机构以国有资本投资形成的收益应上缴的部分;5.其他国有企业占有使用国有资产应上缴的收益;6.国有企业产权转让收入;
(三)国有资本收益的分配
二、加强贵州省国有资本收益管理的重要性
(一)理顺国有资产管理与财政公共管理职能关系的需要
(二)代表政府以出资人身份行使国有资本经营收益权的需要
(三)建立新的国有资产监管体制职能的需要
三、贵州省国有资本收益管理现状的分析
(一)国有独资及国有控股企业的国有资本收益的管理
1.收购主体不规范导致国有资本收益的减少;2.收购价格不合理导致国有资本收益的减少;3.收购资金来源不明确导致国有资本收益的减少;
(二)国家参股但不具有经营控制权企业的国有资本流收益的管理
1.业务或资产转移;2.转移利润;3.集体私分;
(三)中小国有企业的国有资本收益的管理
1.对资产进行虚假评估;2.用账面价值代替资产的实际价值;3.在评估基准日上做文章;4.在评估有效期上做文章;5.隐瞒事实真相欺骗管理部门;
四、贵州省国有资本收益管理中存在的主要问题及原因分析
(一)国有资本收益多头管理
(二)国有资本收益预算和使用制度不够健全
(三)国有资本经营行政化
(四)完善的市场体系尚未形成
1.市场主体发育不充分;2.价格机制仍不健全;3.各类市场发育不平衡:4.市场中介组织机构不规范;
(五)社会中介机构的监督不力
(六)国有资产评估失实
五、加强贵州省国有资本收益管理的措施
(一)理顺国有资本经营管理体制
1.国有企业公司化改革;2.所有者职能与国家政权职能分离
(二)加快形成竞争有序的产权交易市场
(三)构建完善的各级国有资本代理人和经营者的约束机制
1.建立经营决策失误追究制度;
2.建立健全监督机制
(1)建立完善的国有企业内部监督机制(2)加强审计监督(3)健全稽察特派员制度,加强稽察特派员队伍建设,割断稽察特派员与国有企业的物质利益关系,使稽察特派员能真正站在国家的立场上严格监督国有资本代理人和经营者的行为
(四)加强内部财务管理部门和人员在防范国有资本收益的减少的作用
1.为企业国有资本保值增值完成情况考核评价进行基础性的前提工作;2.监督企业利润分配制度的执行情况;3.根据现行会计制度的要求,企业应加大对无形资产的管理力度,加强对开发、购入、使用过程中的无形资产的核算,以防止无形资产的流失;4.建立企业内部审计制度;5.加强对会计人员的培训工作,提高看家理财的本领;
(五)建立健全经营性国有资本保值增值考核评价指标体系
(六)规范国有资本收益的使用
(七)加强对闲置资产的管理
(八)积极培育、规范和发展资本市
Capital gains of state-owned capital management is an important part of management.Formally,the state-owned capital gains are the value-added of state-owned capital,the state-owned capital are the result of exercise.However,in essence,state-owned capital gains at the same time,the performance of a production relations,namely the state,enterprises,workers in the relationship between the economic interests of individuals.This is because of state-owned capital among the basic features of the property and the nature of the decision,making the fundamental interests of them are basically the same,but at the same time,there are many contradictions in the interests of unessential.Can wesolvethese contradictions to resolve to what extent a direct bearing on the economic foundation of socialism can be consolidated and expanded the relationship between the ability to enhance the vitality of enterprises,related to the work of individuals working enthusiasm, initiative and creativity can be achieved,the relationship between the level of the socialist productive forces improve the speed and other critical questions.Therefore, we in strengthening the process of state-owned capital management,we must attach importance to strengthening the management of state-owned capital gains.
In the first part,the state-owned capital gains legislation Management Theory and Practice of Bank Review
(A) state the nature of the differences between capital gains
(B) the definition of capital gains
1.State-owned enterprises should be turned over to the profit of the country;2. National Equity Corp.in the dividend should be allocated;3.Limited liability company in the country as a proportion of investors in accordance with the investment of the dividend should be made;4.Investment at all levels of government department or agency authorized to state-owned capital investment of the proceeds should be turned over to form part of;5.Possession of other state-owned enterprises to use the state-owned assets should be turned over to the proceeds;6.Income transfer of ownership of state-owned enterprises;
(C) the distribution of state-owned capital gains
Second,to strengthen the state capital of Guizhou Province the importance of revenue management
(A) rationalizing state-owned asset management and financial management functions of public relations necessary
(B) on behalf of the Government to fund the exercise of state-owned capital business identity right to the proceeds of the required
(C) the establishment of a new state-owned assets supervision and management system of the necessary functions
Third,the state capital of Guizhou Province revenue management analysis of the status.
(A) state-owned and state holding enterprises in the management of state-owned capital gains
1.Non-standard acquisition of the main cause of the reduction of state-owned capital gains;2.Cause unreasonable price reduction of state-owned capital gains;3. The acquisition of funding sources do not cause a clear reduction of state-owned capital gains;
(B) the country does not have equity but control over the operation of state-owned enterprises,the management of capital flow proceeds
1.Business or assets;2.The transfer of profits;3.Collective dividing;
(C) small and medium-sized state-owned enterprises in the management of state-owned capital gains
1.A false assessment of the assets;2.Instead of using the book value of the real value of assets;3.In assessing the fuss on the base date;4.In assessing the validity of fuss on;5.To conceal the truth to deceive the Management Department;
Fourth,the state capital of Guizhou Province in revenue management problems and the reasons for analysis
(A) capital gains of state-owned multi-management
(B) the proceeds of state-owned capital budget and not enough use of sound system
(C) the administration of state-owned capital management
(D) improving the market system has not yet formed
1.Inadequate development of market players;2.The price mechanismis not perfect;3.All kinds of market imbalances in development;4.Market intermediary organizations are not standardized;
(E) of the society ineffective oversight agency
(F) inaccurate assessment of the state-owned assets
Friday,the state capital of Guizhou Province to enhance revenue management measures
(A) rationalizing state-owned capital management system
1.Corporatization of state-owned enterprise reform;2.The owner of functions and separation of the functions of state power
(B) speed up the formation of property rights,competitive and orderly market
(C) building a state-owned capital at all levels to improve the agents and operators of the restraint mechanism
1.Set up the operating system errors in decision-making accountability;
2.Set up a sound monitoring mechanism
(1) the state-owned enterprises set up to improve internal oversight mechanisms (2) to strengthen auditing and supervision)(3) A special inspector sound system, strengthen the building inspector,to sever the special inspector and the material interests of state-owned enterprises,so that A special inspector country can really stand on the position of strict supervision of state-owned capital of the agents and operators conduct
(D) strengthening internal financial management and staff at state-owned capital to guard against the proceeds to reduce the role
1.To preserve and increase the value of state-owned capital business case to evaluate the finish to the basic premise of the work;2.Supervision of corporate profits,the implementation of the distribution system;3.Under the existing accounting system,enterprises should increase the management of intangible assets, and strengthen the development,purchase,use in the process of accounting for intangible assets in order to prevent the loss of intangible assets;4..Set up internal audit system;5.Strengthen the training of accounting personnel,the ability to improve financial housekeeping;
(E) establish and improve the business preserve and increase the value of state-owned capital to evaluate the target system
(F) regulate the use of state-owned capital gains
(G) strengthen the management of idle assets
(H) nurture a positive,norms and develop the capital market
一、国有资本收益管理理论及实践立行的回顾
(一)国有资本收益性质的分歧
(二)有资本收益的界定
1.国有企业应上缴的国家利润;2.股份有限公司中国家股权应分得的股利;3.有限责任公司中国家作为投资者按照出资比例应分取得的红利;4.各级政府授权投资部门或机构以国有资本投资形成的收益应上缴的部分;5.其他国有企业占有使用国有资产应上缴的收益;6.国有企业产权转让收入;
(三)国有资本收益的分配
二、加强贵州省国有资本收益管理的重要性
(一)理顺国有资产管理与财政公共管理职能关系的需要
(二)代表政府以出资人身份行使国有资本经营收益权的需要
(三)建立新的国有资产监管体制职能的需要
三、贵州省国有资本收益管理现状的分析
(一)国有独资及国有控股企业的国有资本收益的管理
1.收购主体不规范导致国有资本收益的减少;2.收购价格不合理导致国有资本收益的减少;3.收购资金来源不明确导致国有资本收益的减少;
(二)国家参股但不具有经营控制权企业的国有资本流收益的管理
1.业务或资产转移;2.转移利润;3.集体私分;
(三)中小国有企业的国有资本收益的管理
1.对资产进行虚假评估;2.用账面价值代替资产的实际价值;3.在评估基准日上做文章;4.在评估有效期上做文章;5.隐瞒事实真相欺骗管理部门;
四、贵州省国有资本收益管理中存在的主要问题及原因分析
(一)国有资本收益多头管理
(二)国有资本收益预算和使用制度不够健全
(三)国有资本经营行政化
(四)完善的市场体系尚未形成
1.市场主体发育不充分;2.价格机制仍不健全;3.各类市场发育不平衡:4.市场中介组织机构不规范;
(五)社会中介机构的监督不力
(六)国有资产评估失实
五、加强贵州省国有资本收益管理的措施
(一)理顺国有资本经营管理体制
1.国有企业公司化改革;2.所有者职能与国家政权职能分离
(二)加快形成竞争有序的产权交易市场
(三)构建完善的各级国有资本代理人和经营者的约束机制
1.建立经营决策失误追究制度;
2.建立健全监督机制
(1)建立完善的国有企业内部监督机制(2)加强审计监督(3)健全稽察特派员制度,加强稽察特派员队伍建设,割断稽察特派员与国有企业的物质利益关系,使稽察特派员能真正站在国家的立场上严格监督国有资本代理人和经营者的行为
(四)加强内部财务管理部门和人员在防范国有资本收益的减少的作用
1.为企业国有资本保值增值完成情况考核评价进行基础性的前提工作;2.监督企业利润分配制度的执行情况;3.根据现行会计制度的要求,企业应加大对无形资产的管理力度,加强对开发、购入、使用过程中的无形资产的核算,以防止无形资产的流失;4.建立企业内部审计制度;5.加强对会计人员的培训工作,提高看家理财的本领;
(五)建立健全经营性国有资本保值增值考核评价指标体系
(六)规范国有资本收益的使用
(七)加强对闲置资产的管理
(八)积极培育、规范和发展资本市
Capital gains of state-owned capital management is an important part of management.Formally,the state-owned capital gains are the value-added of state-owned capital,the state-owned capital are the result of exercise.However,in essence,state-owned capital gains at the same time,the performance of a production relations,namely the state,enterprises,workers in the relationship between the economic interests of individuals.This is because of state-owned capital among the basic features of the property and the nature of the decision,making the fundamental interests of them are basically the same,but at the same time,there are many contradictions in the interests of unessential.Can wesolvethese contradictions to resolve to what extent a direct bearing on the economic foundation of socialism can be consolidated and expanded the relationship between the ability to enhance the vitality of enterprises,related to the work of individuals working enthusiasm, initiative and creativity can be achieved,the relationship between the level of the socialist productive forces improve the speed and other critical questions.Therefore, we in strengthening the process of state-owned capital management,we must attach importance to strengthening the management of state-owned capital gains.
In the first part,the state-owned capital gains legislation Management Theory and Practice of Bank Review
(A) state the nature of the differences between capital gains
(B) the definition of capital gains
1.State-owned enterprises should be turned over to the profit of the country;2. National Equity Corp.in the dividend should be allocated;3.Limited liability company in the country as a proportion of investors in accordance with the investment of the dividend should be made;4.Investment at all levels of government department or agency authorized to state-owned capital investment of the proceeds should be turned over to form part of;5.Possession of other state-owned enterprises to use the state-owned assets should be turned over to the proceeds;6.Income transfer of ownership of state-owned enterprises;
(C) the distribution of state-owned capital gains
Second,to strengthen the state capital of Guizhou Province the importance of revenue management
(A) rationalizing state-owned asset management and financial management functions of public relations necessary
(B) on behalf of the Government to fund the exercise of state-owned capital business identity right to the proceeds of the required
(C) the establishment of a new state-owned assets supervision and management system of the necessary functions
Third,the state capital of Guizhou Province revenue management analysis of the status.
(A) state-owned and state holding enterprises in the management of state-owned capital gains
1.Non-standard acquisition of the main cause of the reduction of state-owned capital gains;2.Cause unreasonable price reduction of state-owned capital gains;3. The acquisition of funding sources do not cause a clear reduction of state-owned capital gains;
(B) the country does not have equity but control over the operation of state-owned enterprises,the management of capital flow proceeds
1.Business or assets;2.The transfer of profits;3.Collective dividing;
(C) small and medium-sized state-owned enterprises in the management of state-owned capital gains
1.A false assessment of the assets;2.Instead of using the book value of the real value of assets;3.In assessing the fuss on the base date;4.In assessing the validity of fuss on;5.To conceal the truth to deceive the Management Department;
Fourth,the state capital of Guizhou Province in revenue management problems and the reasons for analysis
(A) capital gains of state-owned multi-management
(B) the proceeds of state-owned capital budget and not enough use of sound system
(C) the administration of state-owned capital management
(D) improving the market system has not yet formed
1.Inadequate development of market players;2.The price mechanismis not perfect;3.All kinds of market imbalances in development;4.Market intermediary organizations are not standardized;
(E) of the society ineffective oversight agency
(F) inaccurate assessment of the state-owned assets
Friday,the state capital of Guizhou Province to enhance revenue management measures
(A) rationalizing state-owned capital management system
1.Corporatization of state-owned enterprise reform;2.The owner of functions and separation of the functions of state power
(B) speed up the formation of property rights,competitive and orderly market
(C) building a state-owned capital at all levels to improve the agents and operators of the restraint mechanism
1.Set up the operating system errors in decision-making accountability;
2.Set up a sound monitoring mechanism
(1) the state-owned enterprises set up to improve internal oversight mechanisms (2) to strengthen auditing and supervision)(3) A special inspector sound system, strengthen the building inspector,to sever the special inspector and the material interests of state-owned enterprises,so that A special inspector country can really stand on the position of strict supervision of state-owned capital of the agents and operators conduct
(D) strengthening internal financial management and staff at state-owned capital to guard against the proceeds to reduce the role
1.To preserve and increase the value of state-owned capital business case to evaluate the finish to the basic premise of the work;2.Supervision of corporate profits,the implementation of the distribution system;3.Under the existing accounting system,enterprises should increase the management of intangible assets, and strengthen the development,purchase,use in the process of accounting for intangible assets in order to prevent the loss of intangible assets;4..Set up internal audit system;5.Strengthen the training of accounting personnel,the ability to improve financial housekeeping;
(E) establish and improve the business preserve and increase the value of state-owned capital to evaluate the target system
(F) regulate the use of state-owned capital gains
(G) strengthen the management of idle assets
(H) nurture a positive,norms and develop the capital market
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[3]伍柏麟.国有企业核心论[M].复旦大学出版社,2002,4
[4]薛誉华.国有资本经营与资产管理[M].中国财政经济出版社,2000,7
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