中国事业单位资产管理改革研究

【作者】 白宗青；

【导师】 王朝才；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 事业单位资产管理改革是国有资产管理改革的重要组成部分,也是当前阶段我国面临的重要课题之一。加快事业单位资产管理改革进程,优化各项改革措施的实施效果,既是我国市场经济体制改革完善的基本目标,也是我国公共财政体制建设完善的重要目标。与国有资产的另一大分支——经营性国有资产管理的改革相比,事业单位资产管理改革的不同之处在于起步更晚,基础更低,推进更难,要做的事情更多；相同之处则在于其也是一项复杂的系统工程,不能一蹴而就,需要合理规划并统筹推进。我国事业单位资产管理体制及模式随着事业单位改革和事业单位管理体制及模式的变革而发生了多次变革,适应性得到了较大的提高。应该说,现行事业单位资产管理体制及模式与现行经济社会运行机制及背景已越来越适应,管理效果越来越好。尤其是2006年以来,我国以财政部为综合管理主体,对事业单位资产管理推动了一系列改革,从法规制度建设、资产清查摸底、管理方法改进、监督检查强化等方面入手,采取了强有力的改革措施,取得了重大突破,为我国事业单位资产管理优化夯实了基础。但不可忽视的是,我国事业单位资产管理体制及制度仍存在问题,仍需进一步扫除障碍、消除瓶颈、克服难点、深化改革。未来很长一段时间里,我们要坚定信心,继续推进事业单位资产管理改革,切实保证已有政策措施的落实效果,认真制定适应形势变化的新型政策,力求全方位、多层次地优化事业单位资产管理改革效果,真正提高公共资产使用效率和效果,为我国经济体制改革和公共财政建设添砖加瓦。本文通过对事业单位及事业单位资产范畴及规模、事业单位资产管理的历史沿革、改革进程及事业单位资产管理存在问题等方面的研究,指出事业单位仍需进一步推进资产管理改革,且改革任重而道远。同时,经过认真思考和系统总结,结合同类单位资产管理的国际经验和地方实践,本文提出了推进事业单位资产管理深入改革的基本思路和综合建议,旨在为我国事业单位资产管理和公共资产管理理清体系、勾画思路、搭建框架并推进改革。论文共分六章,除第一章导论外,其余五章顺次按照“界定范畴-分析变革-框定难点-借鉴经验-提出思路及建议”的逻辑而展开：第二章是“界定范畴”,主要进行了事业单位资产管理的范畴界定及规模分析。主要界定的范畴有三个：事业单位、事业单位资产和事业单位资产管理,同时还对公共资产、公益资产、公共部门资产、事业单位资产、事业资产、非经营性资产等相近概念进行了辨析,指明事业单位资产具有公共性、公益性、市场性的特性。最后,根据最新统计数据,对事业单位资产的总体规模、行业分布、类别资产规模等进行描述。第三章是“分析变革”,主要从纵向角度分析了事业单位资产管理的历史沿革及改革进展。与经济体制改革、财政管理体制改革相适应,我国事业单位资产管理模式也发生了多次演变,由建国初期“国家所有、分级管理”、到改革开放之前中央与地方多次“上收”、“下放”,再到改革开放后财政统一管理、专业部门管理、两类资产分开管理,最终到2006年后发展成目前财政综合管理的模式。可以说,事业单位资产管理改革取得了突破性进展,但仍存在问题,仍需进一步推进改革。第四章是“框定难点”,对事业单位资产管理改革的难点、重点与瓶颈进行了详细分析。指出事业单位资产管理改革的难点不仅在于推动事业单位改革,而且在于推动一系列配套改革。其瓶颈包含体制不顺、制度不到位、理念落后、管理手段不足、技术更新不够等多个方面,需要突出重点,化解难点,稳步推进。第五章是“借鉴经验”,主要从横向角度分析了国外的经验和地方的实践启示。一方面对美国、英国和日本等国家的公共资产管理做法进行了分析总结；另一方面对国内具有代表性的广东模式、江苏模式、重庆模式和黑龙江模式等进行了分析总结,为我国事业单位资产管理改革推进提出了可资借鉴的经验启示。第六章是“提出思路及建议”,在进行系统分析和思考的基础上提出了事业单位资产管理改革的整体思路及具体对策。强调事业单位资产管理改革必须坚持科学高效的原则,围绕“产权清晰、配置科学、统一政策、分级管理、使用合理、管理精细、处置规范、监督公正”的目标,朝着“中国特色化、社会化、多元化、绩优化、法制化”等改革方向稳步推进。围绕这一总体思路,提出进一步推动事业单位改革,完善事业单位资产管理体制,健全事业单位资产管理制度,成立事业单位资产管理专门机构,盘活存量资产、提高增量资产绩效等具体改革设想。更多还原

【Abstract】 The reform of public institutions’asset management is an important part of the state-owned asset management reform. In addition, it is also an important issue which facing our country in current stage. Accelerating the process of the reform of public institutions’asset management and optimizing the effectiveness of various reform measures is not only the fundamental objective of improving the China’s market economy, but also is the important goal of the development of the China’s public financial institution-building. Compare with another major branch of state-owned asset----the reform of operating state-owned asset management, the reform of public institutions’asset management have different characters, it started even later, with lower basic, push forward even harder and need to do more. However, two kinds of reformation also share similarity, both of them are complex system engineering, they can not be done overnight and need rational planning and co-ordination.With the reform of public institutions and the reform of the institutions management system and patterns, China’s institutions asset management system has experienced several changes; its adaptability has been greatly improved. It should be said that, the current public institutions’management system and patterns better adapt to the line operation mechanism and background of economic and social, it achieves more management effectiveness.In particular, since 2006, based on Ministry of Finance as the main part of the integrated management, China has carried on a series of reform, adopted strong measures such as the construction of laws and regulations, inspection of assets, the improvement of the management measures, the strengthen of the supervision and so on. Those actions have made great achievement, and established solid foundation for the optimization of public institutions’ asset management.But it can not be ignored that China’s reform of the public institutions management system and patterns still exist problems, and further actions need to be taken to remove barriers, eliminate bottlenecks, overcome the difficulties and deepen the reform. For a long period of time, we should strengthen our confidence, continue to push forward the reform of public institutions asset management, and pragmatically ensure the implementation of existing policies and measures, seriously designed the new policies which can adapt to the changing situation well, strive for optimizing the reform of public institutions management in a comprehensive and multi-level way. Truly improve the efficiency and effectiveness of public assets management, and make contribution for China’s economic reform and public finance construction.In this paper, the author did the research on the scope and scale of public institutions and public institution assets, the history and reform process of institutions’asset management and the existing problems with it. In addition, the author also found we need to take further action on the reform of public institutions’asset management, and there will be a long way to go.Meanwhile, after deep consideration and systematical summary and drawing lessons from the experience of some countries and the practice of local administrations on similar kinds of asset management, the author also gave a basic idea and some comprehensive proposals for the reform of public institutions’asset management, so as to sort out system, outline the ideas, build the framework and promote the process of reform for the China’s public institutions asset management and public asset management. This paper can be divided into six chapters, besides the first introductory chapter, the remaining five chapters sequentially in accordance with the logic of areas defining- change analyzing-difficulties finding-experience learning-ideas and suggestions proposing.The content of the second chapter is "areas defining", mainly analyze the feature and scope of public institutions asset management, which focus on three concepts, they are public institutions, public institutions asset and the management of public institutions asset. In addition, the author also analyzes and specifies several similar definitions, such as public sector assets, public assets, public institutions’assets, business assets as well as non-operating assets, points out the asset of public institutions has three characteristics--public, nonprofit, and market-oriented. Finally, according to the latest statistics, the overall scale, industrial distribution and the size of different types of public institutions assets will be described in this chapter.The third chapter focuses on the "change analyzing", mainly from the vertical perspective to analyze the history and the process of reform of the China’s public institutions assets management. The pattern of China’s public institutions asset management have experienced several periods in accordance with the reform of economy and the financial management system:the first was "the State-owned model, ruled on different levels" during the early days of new China; the second was the back-and-forth swing between the centralized fiscal administration and power delegation before the opening-up and reform; after 1978 it went through united management by public finance, specialized management by certain agency and separation of the management on two types of assets; by 2006, it finally formed the current model of comprehensive fiscal management. We can say that the great breakthrough has been made in the reform of public institutions’asset management, but there are still problems, still need further promotional actions.The content of the fourth chapter is mainly about "difficulties finding" which emphasizes on a detailed analysis in the difficulties, focuses and the bottlenecks of the reform of public institutions’asset management. It points out that the difficulties in the reform are not only exists in the process of promoting the reform of public institutions, but also in the other related reformation. There are many bottlenecks such as the complex system, the absence of necessary regulations, lack of advanced ideas and adequate management measures, and even the slow pace of technology development, which need to be resolved step by step and lay stress on the key points."Experience learning" is the key topic in the fifth chapter, which mainly from the horizontal perspective to analysis the international experience and local administrations’practice. On the one hand, the author summarized the country’s public assets management practices from the United States, Britain and Japan; on the other hand, analyzed several representative models in China, such as Jiangsu model, Chongqing model and Heilongjiang model, those experiences are available to be borrowed by China’s public institutions asset management reformation. Chapter six focuses on "ideas and suggestions proposing". After systematic analysis the author proposed overall idea and solution in the reform of public institutions’asset management. This chapter stressed that the reform of public institutions’asset management must adhere to the scientific and efficient principles, around the aims of clearing property rights, allocating scientifically, regulating with unified policy, managing in different levels with rational use, delicacy management, proper disposal and impartial supervision and toward the way which is social-based, diversification, merit-based, law-based and with chinese characteristics to realize the steady development.Around this general idea, the author advanced the specific suggestions to further promote the reform of public institutions, improve the framework of public institutions’asset management, develop the management regulations, establish the specialized agencies, revitalize stock assets and improve incremental assets’performance.更多还原