【作者】 陈荣卓；

【导师】 陈业宏；

【作者基本信息】 华中师范大学 ， 经济法学， 2005， 硕士

【摘要】 行政事业单位将非经营性资产转为经营性资产(以下简称“非转经”)是改革开放以来的特殊现象。但时至今日,随着资产数额的不断增大及其方式的继续增多,与之相伴而生的大量国有资产流失应该引起我们的特别关注。正基于此,本文研究的主题则是如何构建我国市场经济条件下“非转经”中国有资产流失的法律防范体系。全文由四个部分组成。 第一部分——“非转经”中国有资产流失的认定。遵循逐层递进的思路,笔者比较分析了三个基本概念:行政事业单位国有资产的构成、“非转经”的界定以及“非转经”中国有资产流失的认定。 第二部分——“非转经”中国有资产流失的渠道及危害性。首先,笔者概括出国有资产流失的四种渠道:资产评估不力,形成大量账外资产;资产产权虚置,管理缺位;资产被无偿占用,补偿不足:资产运营效益低下,分配失衡。然后,又从抹煞“非转经”产生的积极效应、破坏行政事业单位职能的正常发挥、影响国有资产的整体协调发展、滋生更多更大的腐败问题这样四个方面,笔者简要说明了其产生的危害性。 第三部分——“非转经”中国有资产流失的法律成因分析。在该部分,笔者从法律视角对国有资产流失的相关成因作了详细阐释,认为主要包括:立法层次不高,立法内容滞后;行政执法不严,责任追究缺位;司法保护不足,救济不力;国有资产保护的法律意识谈薄等。 第四部分——“非转经”中国有资产流失的法律防范对策。此部分中,笔者系统提出了相应的法律防范对策:首先,在立法方面,要求制定并完善相应的法律法规,加强资产管理制度建设;然后,在执法方面,应该构建新型的行政事业单位国有资产监管模式,严格资产监管的执法工作;接着,在司法方面,必须明确资产流失的法律责任构成,健全资产的法律保护方法,加大资产流失的司法救济力度;最后,还要努力提高国有资产保护的法律意识等。更多还原

【Abstract】 In the Reform and Open, a special phenomenon---the non-profitable state-owned assets turned into the profitable state-owned assets (NPTP), which is operated by administrative institutions, brings a lot of benefits to our society. But nowadays, with the continuous increase on capital fund and its pattern, large loss of state assets should cause our special attention. Considering this, the theme of this article is how to construct the legal protection system against the loss of state assets in NPTP under the situation of market-oriented economy. This article consists of 4 parts.Part One--- the definition about the loss of state assets in NPTP. Going forward one by one, three basic concepts are compared and analyzed: the composition of state assets in administrative institutions, the definition of NPTP, and specification of the loss of state assets in NPTP.Part Two--- the channels of the loss of state assets in NPTP and its harmfulness. On the one hand, the author generalizes four channels, including the inadequacy of property assessment, the lack of responsibility and supervision, the free possession and use, the low efficiency of operation. On the other hand, the author explains the harmfulness, for example, it affects the positive effects of NPTP, etc.Part Three--- the analysis of the legal reasons which cause the loss of state assets in NPTP. Here, the author gives full and clear explanation from legal aspect, such as, the low level of legislations and their delayed contents, and the laws are not strictly enforced, furthermore, the protection from judicature is insufficient, last but not least, the indifferent legal awareness should not be neglected.Part Four--- the legal countermeasures against the loss of state assets in NPTP. In this part, the author puts forward a series of corresponding legal measures. Firstly, we should enact and perfect the relevant laws and regulations, and pay更多还原