【作者】 管卫东；

【导师】 罗福凯；

【作者基本信息】 中国海洋大学 ， 会计学， 2003， 硕士

【摘要】 目前，国资企业深化改革面临的问题主要有两个：一是对大企业如何建立规范的法人治理结构；二是如何放开、搞活中小企业。“规范”和“放开”这两个问题的解决必然涉及到对企业产权结构做出调整，而对国企产权结构的调整又必然产生国有资产的市场定价问题。因此，建立科学的国有资产定价机制是深化国企改革、加快国有经济规模结构和产业分布结构调整的客观需求，是不断提高国有经济宏观调控功能、确保国有经济控制力的重要保证。 本文着眼于国企深化改革、国有经济规模结构和产业分布结构调整面临的机遇和挑战，在对国企深化改革的背景和面临的主要问题进行分析的基础上，运用市场经济条件下的价格机制理论，从国资大企业、中小企业两个层面对我国国有资产定价机制进行描述和分析，进而提出了作者对构建科学的国有资产定价机制的构想。 论文共分六章内容。第一章通过经济学文献的回顾和本人工作实践的总结，论述社会主义市场经济下国有经济存在的必要性和不可替代的重要作用，指出科学的国有资产定价机制是深化国企改革的客观需求；第二章通过对改革开放以来国资企业规模结构和产业分布结构发展变动的分析，论述了国资企业规模和结构调整与国有资产定价机制的关联性，指出了国资企业的性质以及国企规模和结构调整对国有资产定价机制的影响；第三章阐述国资企业资产定价所面临的一系列问题，包括大型国资企业和中小型国资企业目前经营中存在的种种难以克服的问题，以及这些问题对国有资产定价机制设计带来的不利影响；第四章主要描述了市场经济条件下的价格机制理论，重点解释经济学和财务学上关于资产价格的理论及其财务模型；第五章从国资大型企业和中小型企业两个层面对我国现行国有资产定价机制及其存在问题进行了分析；第六章提出理论框架(模型)，并对理论模型的实施阐述意见，做出结论。更多还原

【Abstract】 At present, there are two issues concerning the further reformation of the state-owned enterprise: I. How to establish a normalized legal individual administration system for the large enterprise; II. How to release the bindings on the Medium and Small sized enterprises and make them more dynamic. The Normalization and Release the Bindings require adjustment to the ownership structure of the enterprises. And consequently, the adjustment will have to involve the pricing of state-owned assets. As a result, the establishment of a scientific pricing model for the state-owned assets is an objective requirement for further reformation of the state-owned enterprise and acceleration of the adjustment for the structure of state-owned economy and the structure of the industry, and it is an important guarantee to increase the macro-control function of the state-owned economy and to ensure the control of the state-owned economy.This article is focused on the opportunities and challenges from the further reformations of state-owned enterprise, the adjustments of the size and structure of state-owned economy and the structure of industry. Description and analysis are performed on the pricing model of China’s state-owned assets for the large enterprises and medium and small enterprises respectively, using the pricing model theory for market economy and on the basis of the analysis for the background and major issues of further reformation for state-owned enterprise. Then the conception of a scientific pricing model for the state-owned assets is raised.更多还原