我國事業(yè)單位國有資產(chǎn)管理體制問題探討
本文選題:事業(yè)單位 + 資產(chǎn)管理; 參考:《華中科技大學(xué)》2015年碩士論文
【摘要】:事業(yè)單位是我國各項(xiàng)社會(huì)事業(yè)的承擔(dān)主體,經(jīng)過60余年發(fā)展,我國的各項(xiàng)社會(huì)事業(yè)取得了突飛猛進(jìn)的進(jìn)步,人民大眾的物質(zhì)、精神文化生活水平也有了顯著提高。與此同時(shí),各類事業(yè)機(jī)構(gòu)、單位的數(shù)量也不斷增加,事業(yè)單位占用的國有資產(chǎn)規(guī)模日益龐大,據(jù)財(cái)政部決算數(shù)據(jù)統(tǒng)計(jì),截至2012年年底,我國事業(yè)單位和行政單位占用的國有資產(chǎn)總額已達(dá)到14.77萬億元,而事業(yè)單位國有資產(chǎn)則占據(jù)了總量的70%以上。但是,規(guī)模如此巨大的國有資產(chǎn)卻面臨著管理體制不順、權(quán)責(zé)不清、制度欠缺、監(jiān)督乏力等諸多問題,以至于大量的國有資產(chǎn)利用效率偏低、流失浪費(fèi)嚴(yán)重,大大影響了事業(yè)性國有資產(chǎn)公共效用的發(fā)揮。隨著我國經(jīng)濟(jì)社會(huì)的不斷發(fā)展和國家財(cái)力的逐漸增強(qiáng),社會(huì)公眾對(duì)公共產(chǎn)品和公共服務(wù)需求的數(shù)量和質(zhì)量也日益增長,我國財(cái)政也將經(jīng)歷由“生產(chǎn)建設(shè)型財(cái)政”向“公共服務(wù)型財(cái)政”的轉(zhuǎn)變,各級(jí)政府對(duì)公共事業(yè)的投入力度也必然會(huì)不斷加大,這意味著以事業(yè)單位為代表的公共產(chǎn)品(服務(wù))供應(yīng)主體所占用的國有資產(chǎn)也將呈現(xiàn)出快速增長的趨勢。因此,如何妥善解決我國當(dāng)前事業(yè)單位國有資產(chǎn)管理體制中存在的嚴(yán)重問題,分配好、使用好、管理好關(guān)乎公共利益的巨額資產(chǎn),構(gòu)建出暢通、完備的事業(yè)單位國有資產(chǎn)管理新體制,已經(jīng)成為我們?cè)谑聵I(yè)單位改革及國有資產(chǎn)管理體制改革方面,亟需完成的一項(xiàng)重大課題。本文從我國事業(yè)單位國有資產(chǎn)管理體制的演化入手,發(fā)掘其中存在的主要問題,剖析出問題存在的根源,并依據(jù)我國地域遼闊、行政區(qū)劃復(fù)雜、各地管理模式不一的現(xiàn)實(shí),著重選取部分率先探索、大膽改革的典型地區(qū),總結(jié)出它們的成敗得失,在此基礎(chǔ)上,進(jìn)一步研究國外不同國家的公共資產(chǎn)管理模式,提煉出其成功經(jīng)驗(yàn),再結(jié)合我國當(dāng)前事業(yè)單位國有資產(chǎn)管理的實(shí)際,經(jīng)過深思熟慮、反復(fù)論證后,提出構(gòu)建我國事業(yè)單位國有資產(chǎn)管理新體制的大致思路和具體建議。
[Abstract]:Institutions are the main undertaking of various social undertakings in our country. After more than 60 years of development, the social undertakings of our country have made rapid progress, and the material, spiritual and cultural living standards of the people have also been remarkably improved. At the same time, the number of institutions and units is also increasing, and the scale of state-owned assets occupied by public institutions is increasing. According to the statistics of the final accounts of the Ministry of Finance, by the end of 2012, The total amount of state-owned assets occupied by public institutions and administrative units has reached 14.77 trillion yuan, while the state-owned assets of public institutions account for more than 70% of the total assets. However, the large scale of state-owned assets is faced with many problems, such as bad management system, unclear power and responsibility, lack of system, weak supervision and so on. As a result, a large number of state-owned assets have low efficiency and serious wastage. It greatly affects the public utility of state-owned assets. With the continuous development of economy and society and the gradual enhancement of national financial resources, the quantity and quality of public demand for public goods and public services are also increasing day by day. Our country's finance will also go through the transformation from "production and construction finance" to "public service finance", and the investment of governments at all levels in public utilities will inevitably increase. This means that the state-owned assets occupied by public goods (services) suppliers represented by institutions will also show a rapid growth trend. Therefore, how to properly solve the serious problems existing in the management system of state-owned assets in our country's public institutions, allocate, use, and manage the huge amount of assets which are related to the public interest, and construct a smooth flow, The complete new management system of state-owned assets in public institutions has become an important task that we urgently need to complete in the reform of public institutions and the reform of management system of state-owned assets. This paper begins with the evolution of the management system of state-owned assets in China's public institutions, explores the main problems existing therein, analyzes the root causes of the problems, and according to the reality that our country has a vast territory, complex administrative divisions, and different management models. Focus on the selected part of the first exploration, bold reform of the typical areas, summed up their success or failure, on the basis of this, further study of different foreign countries' public asset management model, extract its successful experience, Combined with the reality of state-owned assets management in China's public institutions, after careful consideration and repeated demonstration, this paper puts forward the general ideas and concrete suggestions for the construction of a new system of state-owned assets management in public institutions in our country.
【學(xué)位授予單位】:華中科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2015
【分類號(hào)】:D630.1
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