【作者】 罗俊华；

【导师】 里赞；

【作者基本信息】 四川大学 ， 法律， 2007， 硕士

【摘要】 国有资产是我国国有经济发展的基础，也是国有经济增长的重要支柱。但随着国民经济的发展和国有企业改革的不断深化，一些深层次的问题暴露出来了，其中企业国有资产的流失又是一个最突出的问题。统计资料表明：从80年代以来，我国国有资产流失累积达6000多亿元，平均每年流失500多亿，相当于国家财政总收入的19.5％。事实上，国有资产流失一直以来都是国企改革的一个难点、热点和焦点问题。我国相关学界已经对此进行了相当的探索并取得了许多成果。但随着我国立法与法律实践的新变化，亟待我们对国有资产的流失在理论上进一步深入研究，以及在实践中做必要的修正完善。论文分为引言、正文和结语三部分。引言部分：简要地阐述了我国国有资产流失的现状及防止国有企业国有资产流失的法律对策研究的意义。正文部分包括六章：第一章题目为国有企业国有资产流失的法律界定，笔者首先概述了国有企业、国有资产、企业国有资产的法律界定，然后从国有资产流失的标准、主体、主观意志等诸方面，阐述了我国国有企业国有资产流失的基础理论，确定了我国国有企业国有资产流失的法律概念。第二章论述了我国国有企业国有资产流失的现状及严重社会后果。第三章为我国过于企业国有资产流失的分类，按照不同的标准分为静态流失与动态流失、有形流失与无形流失。第四章从四个方面分析了我国国有企业国有资产流失的原因，包括法律不健全、监督不到位、企业国有资产的主体缺位、司法执法不力等。第五章提出了我国防止国有资产流失的法律对策。要不断建立健全相关国有资产的配套法律法规，而且还要强化监督机制，完善国有资产的主体制度。最后从五个方面澄清社会对待国有资产流失的误区，提出国有企业国有资产的减少并不必然就意味着国有资产的流失的观点。结语部分：笔者强调了社会对国有资产流失的普遍态度都认为不好应该采取各种措施来堵住国有资产的流失，但笔者认为当一个社会的政治体制和法律体制不尽完善需要变革，从而出现的国有资产流失是社会变革必须付出的代价，因此对国有资产的流失不是全方位的堵而是应该留有余地。因笔者理论和实践方面的不足，对国有资产流失的诸多问题本文无力提出更有效的解决途径，还望通过本文引起社会更广泛的关注，以期在立足本国国情的情况下，找到防止国有企业国有资产流失的有效措施。更多还原

【Abstract】 Government capital is the foundation and pillar for the development of Chinese economy. Along with the progress of Chinese national economy and intensification of the state-owned enterprises, some deeply hiding problems exposed, among which the run-off of government assets is the most emergent to be dealt with.According to statistics, since 1980s, 600-plus billions of government assets have been lost, covered 19.5% of national financial income. In practice, the run-off of government assets has being a difficult and central issue during the reformation of state-owned enterprises. Corresponding circles have been probing in this field and gained a few achievements. It’s emergent to deepen the research on the theories of the run-off of government capital, and to perfect the legal practices.This thesis includes 3 parts: the foreword, the text and the sum-up.The foreword expounds the current situations and importance of prevents the run-off of government capital in enterprises.The text is composed of 6 chapters. First, the author tells the meaning of the run-off of government capital means? The author expounds the basic theories in several terms. Second, the author analyzes the current situation of, and the social consequences from the run-off of government capital. Third, the title is: the classification of government capital. Fourth, the author analyzes the reasons leading to the run-off of government capital. Fifth, the author puts forward some measures in legal prospect. Last, the author clarifies some cognitive mistakes from 5 prospects.In the conclusion, the author strengthens the insufficiency in research and short of legal practices in government-capital run-off. The author anticipates the further attentions will be paid to the run-off of government capital in legal and practical circles.更多还原