【作者】 王小平；

【导师】 陈纪南；

【作者基本信息】 江苏大学 ， 会计学， 2006， 硕士

【摘要】 国有企业在我国经济体系中占有至关重要的地位。因为它关系到我国国家的经济命脉，与国民生活休息相关，所以，在我国市场经济发展的过程中，国有企业是政府、社会、群众关注的焦点和热点。我国国有企业改革一共经历了“放权让利”“承包制阶段”“现代企业制度试点和股份制尝试阶段”“改制探索阶段”“双重置换”这样五个阶段。从2000年以后，双重置换(产权置换和职工身份置换相结合)的模式在实践中得到了确立，改革从县、市属国有企业向省属甚至中央国有企业蔓延，从小型国有企业向中型甚至大型国有企业蔓延。结合最近出台的“十一五”规划对国有企业改革提出的要求“要完善国有资本有进有退、合理流动的机制，加快国有大型企业股份制改革。改善国有企业股本结构，发展混合所有制经济，实现投资主体和产权多元化，建立和完善现代企业制度，形成有效的公司法人治理结构，增强企业活力。发展具有较强竞争力的大公司大企业集团。”我们可以看出当前深化国有企业改革的首要重点任务在于国有及国有控股企业转让国有产权存量和吸收非国有投资者增量资本。本文重点研究的是国有企业转让国有产权中的财务问题。在国有企业产权转让中所涉及到主要财务问题包括产权界定、国有企业资产价值评估、债务安排以及产权转让中如何处理人员安置，这些都涉及产权转让利益相关者，关系到改革最终结果。只有处理好这些财务问题才能使国有企业改革获得成功。本文将首先对国有企业改革的两大理论依据产权理论和现代企业制度理论进行阐述，探讨其在当前国有企业改革中运用，并得出结论国有企业要想取得成功，必须要进行产权转让，改变国有股一股独大的现状，将国有企业改造成混合所有制的现代企业。在第三章中对当前国有企业产权界定和产权转让方式进行深入探讨从而分析出国有企业在产权转让中会产生的问题，为下文做铺垫。在第四章中重点讨论国有企业产权转让中的资产评估问题也就是如何确定国有资产的价值；在第五章着手讨论人对资产的附着问题和债务问题的处理。在接下来的部分本文将对南京市“三联动”改革的实践进行阐述和并依据前文的理论对此进行分析，在此基础上结合典型案例的分析归纳其的创新、突破以及存在的问题，在最后笔者将根据前文的理论探讨和对南京市“三联动”改革中获得的宝贵经验，从观念、外部环境以及科学决策三个角度，为今后国有企业产权转让提出了一些建议。更多还原

【Abstract】 State-owned enterprises play a crucial role in China’s economic system. Because it is related to the country’s economic lifeline, with the rest related to national life, so, in the process of developing China’s market economy, state-owned enterprises are the focus of attention and hot of the government, the society and the masses.China’s reform of state-owned enterprises has experienced a "decentralization none other than" the "contract system stage," the "modern enterprise system and the shareholding trial system stage," "Restructuring and exploratory stage" and "double replacement" This five-stages. From 2000, Double replacement (replacement property and identities in combination) model has been established in practice, restructuring spread from the county, municipal state-owned enterprises to provincially - owned enterprises even to central state-owned enterprises, from small to large and medium-sized state-owned enterprises and even spread. In connection with the recent introduction of the"11thFive-Year" plan for the demands of the reform of state-owned enterprises "to improve the state capital give, the rational flow mechanism, speed up the reform of joint-stock system in large state-owned enterprises. Improving the ownership structure of state-owned enterprises, to develop a mixed-ownership economy, diversification of investment and property rights. Establish and improve the modern enterprise system and the formation of an effective corporate governance structure, and enhance the vitality of enterprises. More competitive development of large companies and large enterprise groups. Develop more competitive large companies and large enterprise groups. Deepen the reform of state-owned enterprises; we can see the primary focus of the current mission is the transfer of stock non-state-owned property rights from state-owned and state-holding enterprises using state-owned investors and incremental capital stock.This paper focuses on the financial issues of the transfer in state-owned property rights of state-owned enterprises. Are involved in the transfer of property rights of state-owned enterprises to define the major financial issues, including property rights, to assess the value of the assets of state-owned enterprises, arrangements of property rights and how to deal with the debt placement for the transfer, which will involve the transfer of property rights stakeholders, the final results of the reform. Only deal with these financial problems can be successful reform of state-owned enterprises. The first section of this paper will expound the two theoretical basis for the reform of state-owned enterprises and property rights theory of modern enterprise system, explore the use of the current reform of state-owned enterprises and in order to be successful conclusion, due to the dominance of state-owned shares, for the transfer of that must change the status, ownership of state-owned enterprises will be transformed into a modern enterprise. In the third chapter of the current definition of property rights of state-owned enterprises and the transfer of property rights in order to discuss in depth analysis of the transfer of state-owned enterprises in China then get the problems will have. In chapter four focused on assess the problem in the transfer of ownership of the assets of state-owned enterprises. That is how to determine the value of state-owned asset. In the fifth chapter discussing the attachment of assets and the disposal of the debt problem. In the next section, will elaborate the "three interaction" in practice in Nanjing and theoretical" basis of this analysis earlier, based on the analysis in the typical cases, sum up its innovation, the breakthrough, as well as the problems in existence. In the final section, from concept, the external environment and science policy perspectives for the future transfer of property rights of state-owned enterprises, I will made a number of recommendations, with the valuable experience gained in the reform of Nanjing "three interaction" and the theory got from former更多还原