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国有企业混合所有制改革中应注意的财务风险及应对措施

Financial Risks that Should Be Paid Attention to in The Reform of Mixed Ownership of State-owned Enterprises and Countermeasures

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【作者】 刘芳

【Author】 LIU Fang;

【机构】 上海孚玉股权投资基金管理有限公司

【摘要】 我国市场经济持续高质量发展,国有企业在市场经济中的地位与作用正在发生着变化,国有企业混合所有制改革工作也在火热地进行。混合制改革的目的并不是单纯地为了"混合"而"混合",更多的是为了提升企业的活力以及市场竞争力。因此,在国有企业混合所有制改革过程中,逐渐出现了一些问题。尤其是目前国有企业在改革过程中所产生的筹资、经营以及投资等财务风险,一旦没有妥善处理好,那么将会给国有企业带来非常大的风险。

【Abstract】 China’s market economy continues to develop in high quality,the status and role of state-owned enterprises in the market economy is changing,state-owned enterprises mixed ownership reform work is also in hot.The purpose of the mixed system reform is not simply to "mix" and "mix",but to improve the vitality of enterprises and market competitiveness.Therefore,in the process of the mixed ownership reform of state-owned enterprises,some problems have gradually emerged.In particular,the current state-owned enterprises in the reform process of financing,management and investment and other financial risks,once not properly handled,it will bring very big risks to the state-owned enterprises.

  • 【文献出处】 当代会计 ,Contemporary Accounting , 编辑部邮箱 ,2021年03期
  • 【分类号】F275;F272.3;F276.1;F271
  • 【被引频次】1
  • 【下载频次】100
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