帮忙翻译个论文摘要 (谢谢)

来源:百度知道 编辑:UC知道 时间:2024/06/19 22:22:52
黑龙江省企业国有产权整体转让中提升无形资产价值研究
党的十六大提出深化经济体制改革的重大任务之一就是继续调整国有经济的布局和结构,改革国有资产管理体制。在这一过程中,势必要对相当数量的国有资产进行转让,而在企业国有产权整体转让中,国有产权保值增值问题一直困扰着管理部门、交易机构和理论研究人员。国务院“3号令”实施后,国有产权转让得到有效的规范和监管,企业整体转让增值从绝对数额到相对比例均出现较大增长。黑龙江省产权交易中心的实践中表明,对国有企业无形资产价值的确认和体现已经成为国有产权整体转让中实现增值的关键,有效规范的市场交易对于挖掘企业无形资产价值具有重要意义。规范透明的市场机制、灵活机动的市场创新对无形资产不确定性进行有效控制进而综合发掘其综合价值,都是确保无形资产价值在国有产权整体转让中得到充分体现的有效方法。
国有产权整体转让中无形资产出现流失或低估的原因相对复杂,与有形资产相比较,无形资产的非实体性、不确定性、依附性(非独立性)等特点均是导致其在转让中出现流失的客观原因,同时,也应当看到,无形资产价值管理意识淡薄,无形资产价值保护和监管体系不完善,国有企业产权不明晰、公司治理结构不健全,无形资产价值评估不规范等导致无形资产流失的主观原因。针对上述原因,本文提出了以下解决对策:(1)提高企业无形资产价值管理意识;(2)完善国有无形资产价值及其相关立法;(3)健全国有企业的治理结构;(4)规范无形资产价值评估机制;(5)明晰企业国有产权,挖掘企业国有产权整体转让中无形资产价值。

State-owned enterprises in Heilongjiang Province in the transfer of property rights enhance the overall value of intangible assets
The 16th National Party Congress to deepen the reform of the economic system is one of the major tasks of the state-owned economy to continue to adjust the layout and structure, reform of state-owned assets management system. In this process, it is bound to the considerable number of state-owned assets transfer, the state-owned enterprises in the transfer of property rights, preserve and increase the value of state-owned property rights issue has been troubled management department, trading institutions and theoretical researchers. The State Council "order" after the implementation of the transfer of state-owned property rights effective regulation and supervision, transfer of value-added enterprises as a whole from the absolute amount to a relatively larger proportion of both growth. Heilongjiang Province property rights trading center i