【作者】 刘瀛弢；

【导师】 梅方权；

【作者基本信息】 中国农业科学院 ， 农业经济与管理， 2004， 博士

【摘要】 党的十六大报告和十六届三中全会提出了深化国有资产管理体制改革的重大任务，国有资产管理问题日益引起各方关注。国有资产可分为非经营性、经营性和资源性三大类。据测算，在可统计的12万亿元的非经营性和经营性国有资产中，65％属于国有企业中的经营性资产，35％由行政事业单位使用。事业单位国有资产管理改革一直处于被动跟进状态，至今没有一个改革总体目标和规划方案。其中，科研机构相对问题多、情况复杂，具有重要研究价值。 此项研究综合运用理论分析、实证分析、系统分析方法，结合案例，系统研究了科研机构国有资产管理的内涵、理论和现状，归纳并分析了推进科研机构国有资产管理改革的三种力量。通过全面剖析案例，比较与优化选择，探讨了适合于网络时代背景和中国国情的科研机构国有资产管理模式，为深化改革提供了理论基础、分析依据和切实可行的操作方法。 这项研究第一次系统地探讨了科研机构国有资产管理问题，在剖析中国农业科学院这一典型案例的基础上，提出了一整套开拓性的管理模式构想，主要体现在如下方面： 1、系统分析了推进改革的三个主要动力：以经营性国有资产产权制度改革为核心的国有资产管理体制改革；以非经营性国有资产战略重组为目的的科研机构改革；以电子政务、信息网络和数字化资源为支持的信息技术发展。 2、提出了科研机构国有资产管理改革的基本思路：要按照渐变稳定、逐步转轨的方法，对目前包罗万象、统一按非经营性进行管理的科研机构国有资产，依据设定的标准进行界定和剥离，构建“一个主体、两种系列、三类资产、适度缓冲”的“科研机构国有资产分类管理模式”。即国有资产管理部门不变，分别作为非经营性国有资产直接管理主体和经营性国有资产投资主体，并对界定困难的过渡性国有资产以短时期缓冲为原则，实施非经营性、经营性和过渡性三类资产分类管理。 3、分别构建了三类国有资产管理的具体模式，并指出三类模式的管理特点： 非经营性国有资产管理目标是保值，追求使用效能；重点是构建“财政资金—国有资产—体化模式”，依据国有资产存量，以财政资金作为增量进行投入，特别是大型科研仪器设备购置管理；手段主要是开发基于数据库的管理信息系统； 经营性国有资产管理目标是增值，追求利润；重点是构建“国有资产管理部门—资产运营公司—具体企业三层次模式”，廓清各层次之间的责、权、利，切实推进产权制度改革；手段是重点加强与工商、税务等行政管理部门的数据共享； 承认存在“过渡性资产”这一模糊地带，管理目标是努力创造条件、促进分化，加快过渡；重点是构建“资产调剂中心”模式，加强非经营性资产转作经营的管理；手段主要是找出控制点，设计规范可行的网上办公流程。 综上所述，本研究提出的科研机构国有资产管理模式只是一种探索，一个雏形，必须在理论上不断研究，实践中不断改进，大胆进行制度创新，充分利用网络时代的先进技术，实事求是的推进改革，才能建立起一套高效率运行的事业单位国有资产管理框架体系。更多还原

【Abstract】 The Report of 16th National Congress of Chinese Communist Party and the 3rd Plenary Session of 16th National Congress of Chinese Communist Party proposes the great task of deepening the reform of the management system of state-owned assets, and the problem of management of state-owned assets gradually attracts the attention from different parties The state-owned assets are divided into 3 types: noncommercial, commercial and resourceful. It is estimated that among the countable noncommercial and commercial state-owned assets amounting to 12000 billion yuan, about 65% of the assets belongs to commercial assets in the state-owned enterprises, the rest of 35% of the total amount is under the usage of administrative units and institutions. The reform of the management of state-owned assets in administrative units and institutions is being in the passive mood, and there is even no one major goal and design program. Above all, the scientific research institutions face relatively more problems, and their situations are more complicated and they are the most worth studying.This research comprehensively uses the theoretical analysis, practical analysis, systematical analysis and combines typical examples and systematically studies the definition, theory and present situations of the management of state-owned assets in the scientific research institutions, analyzes three forces of pushing forward the reform of management of the state-owned assets in the scientific research institutions. Through thoroughly analyzing typical cases, it discusses the establishment of management model of state-owned assets in the scientific research institutions suitable for the background of network times and China’s practices, and provides the management reform of state-owned assets in the scientific research institutions with the theoretical basis, analytical evidence and operational method.This research originally discusses the problems of management of state-owned assets in the scientific research institutions, raises a complete package of pioneering proposals of management mode on the basis of analyzing the case of Chinese Academy of Agricultural Sciences, and its originality is based upon the following:I. It systematically analyzes three motivations of pushing the reform. Those motivations lie in:The reform of management system of the state-owned assets with the emphasis on the reform of property right system of commercial state-owned assets;The reform of the system of scientific research institutions for the purpose of the reshuffle of the strategy of noncommercial state-owned assets;The development of information technology supported by electronic governmental administration, cyber network and digital resources.II. It raises the basic thinking of the reform of state-owned assets in the scientific research institutions: According to the methods of gradually changing to be stable and changing to other channels, it defines and separates the state-owned assets which is various and under the management of noncommercial mode in the scientific research institutions in accordance with the fixed standard, and establishes the "classified management model of the state-owned assets in the scientific research institutions" which is called " one body, two series, three types and suitable cushion", i.e. there is nochange of the management department of the state-owned assets, which becomes the direct management body of noncommercial state-owned assets and the investment body of commercial state-owned assets and reinforcement of short cushion for transitional and difficultly defined state-owned assets, and promotion of establishing of the classified management model in noncommercial, commercial and transitional types of state-owned assets.III. Specific management models for three types of state-owned assets have been established and they have their own characteristics as follows:-The goal of the management of noncommercial state-owned assets is to make value-keeping and seek usage efficiency; The emphasis of the management lies in th更多还原