發(fā)布時(shí)間：2018-03-12 16:54

  本文選題：國(guó)有資產(chǎn)流失　切入點(diǎn)：職務(wù)犯罪　出處：《山東大學(xué)》2008年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 國(guó)有資產(chǎn)是建立社會(huì)主義市場(chǎng)經(jīng)濟(jì)的物質(zhì)基礎(chǔ),在建立和完善社會(huì)主義市場(chǎng)經(jīng)濟(jì)的過(guò)程中,隨著國(guó)有企業(yè)各類(lèi)改革、改組、改造、合資、合作、破產(chǎn)、兼并等形式的推廣,相伴而生的重大問(wèn)題是國(guó)有資產(chǎn)的保值和增值問(wèn)題,而當(dāng)前國(guó)有資產(chǎn)的流失問(wèn)題已經(jīng)成為困擾企業(yè)改革與發(fā)展的一個(gè)日益嚴(yán)重的問(wèn)題。要保證國(guó)有企業(yè)改革的健康推進(jìn),遏制國(guó)有資產(chǎn)流失,有效打擊和預(yù)防國(guó)企改制中的經(jīng)濟(jì)犯罪,已經(jīng)刻不容緩。本文主要探討了國(guó)有資產(chǎn)流失及國(guó)有企業(yè)人員職務(wù)犯罪的概念、表現(xiàn)形式、特點(diǎn)等,并提出了預(yù)防國(guó)有資產(chǎn)流失及國(guó)有企業(yè)人員職務(wù)犯罪的對(duì)策與建議。文章主要分以下幾個(gè)部分: 第一部分論述了國(guó)有資產(chǎn)流失的概念及國(guó)有資產(chǎn)流失的判斷。國(guó)有資產(chǎn)流失是指對(duì)國(guó)有資產(chǎn)負(fù)有管理或者經(jīng)營(yíng)責(zé)任的單位或者個(gè)人,在履行其職責(zé)的過(guò)程中,違反法律、法規(guī)和有關(guān)規(guī)定,致使國(guó)有資產(chǎn)財(cái)產(chǎn)權(quán)遭受損失。國(guó)有資產(chǎn)是否流失,一般通過(guò)清產(chǎn)核資、資產(chǎn)評(píng)估及拍賣(mài)等方式來(lái)判斷。 第二部分論述了國(guó)有資產(chǎn)流失的表現(xiàn)。當(dāng)前,在國(guó)有企業(yè)改革改制過(guò)程中,國(guó)有資產(chǎn)流失途徑五花八門(mén),但概括起來(lái),主要體現(xiàn)在八個(gè)方面,即資產(chǎn)評(píng)估不當(dāng)、“內(nèi)部人”控制、官僚腐敗、稅收征收管理不嚴(yán)、國(guó)有資產(chǎn)占用單位濫用經(jīng)營(yíng)權(quán)、中外合作合資違規(guī)等導(dǎo)致國(guó)有資產(chǎn)流失。 第三部分論述了國(guó)有企業(yè)人員職務(wù)犯罪的概念和類(lèi)型。職務(wù)犯罪不是刑法分則規(guī)定的類(lèi)罪名,是人們以犯罪人利用職務(wù)或者褻瀆職務(wù)為標(biāo)準(zhǔn)歸類(lèi)的一類(lèi)犯罪。國(guó)有企業(yè)職務(wù)犯罪主要包括貪污罪、受賄罪、挪用公款罪、私分國(guó)有資產(chǎn)罪、徇私舞弊低價(jià)折股、出售國(guó)有資產(chǎn)罪、國(guó)有公司、企業(yè)、事業(yè)單位人員失職及濫用職權(quán)罪等六個(gè)方面。 第四部分論述了防止國(guó)有資產(chǎn)流失及國(guó)有企業(yè)人員職務(wù)犯罪的相關(guān)對(duì)策。從建立健全國(guó)有資產(chǎn)出資人制度、規(guī)范公司治理結(jié)構(gòu)、規(guī)范國(guó)有企業(yè)人員激勵(lì)制度、加強(qiáng)企業(yè)產(chǎn)權(quán)管理、健全監(jiān)督約束機(jī)制等方面,提出了建設(shè)性的意見(jiàn)和建議,以防止國(guó)有資產(chǎn)流失和職務(wù)犯罪。
[Abstract]:State assets are the material basis for the establishment of a socialist market economy. In the process of establishing and improving the socialist market economy, with the promotion of various forms of reform, reorganization, transformation, joint venture, cooperation, bankruptcy and merger of state-owned enterprises, The accompanying major problem is the preservation and appreciation of state-owned assets, and the current loss of state-owned assets has become an increasingly serious problem puzzling the reform and development of enterprises. It is necessary to ensure the healthy advancement of the reform of state-owned enterprises. It is urgent to curb the loss of state-owned assets and to effectively crack down on and prevent economic crimes in the reform of state-owned enterprises. This paper mainly discusses the concepts, forms and characteristics of the loss of state-owned assets and the crimes committed by state enterprise personnel. It also puts forward the countermeasures and suggestions to prevent the loss of state-owned assets and the official crime of state-owned enterprise personnel. The article is mainly divided into the following parts:. The first part discusses the concept of the loss of state-owned assets and the judgment of the loss of state-owned assets. The loss of state-owned assets refers to the units or individuals who are responsible for the management or operation of state-owned assets, and in the course of performing their duties, they violate the law. Laws and regulations have caused the property rights of state-owned assets to suffer losses. Whether or not state-owned assets are lost is generally judged by means of asset clearance, asset evaluation and auction. The second part discusses the performance of the loss of state-owned assets. At present, in the process of reform and restructuring of state-owned enterprises, there are various ways of loss of state-owned assets, but in summary, they are mainly reflected in eight aspects. That is, improper evaluation of assets, "insider" control, bureaucratic corruption, lax tax collection and management, abuse of management rights by units occupying state-owned assets, and illegal Sino-foreign cooperation and joint ventures lead to the loss of state-owned assets. The third part discusses the concept and type of official crime in state-owned enterprises. It is a kind of crime classified by people as using their position or blasphemy. The crime of official duties in state-owned enterprises mainly includes the crime of embezzlement, bribery, misappropriation of public funds, private division of state assets, favoritism and fraud in the conversion of shares at a low price. Sale of state-owned assets, state-owned companies, enterprises, institutions personnel dereliction of duty and abuse of power crime in six aspects. Part 4th discusses the relevant countermeasures to prevent the loss of state-owned assets and the crime of state enterprise personnel's position, from establishing and perfecting the system of state-owned asset investors, standardizing the corporate governance structure and standardizing the personnel incentive system of state-owned enterprises. In order to prevent the loss of state-owned assets and the crime of duty, the author puts forward some constructive suggestions and suggestions on strengthening the management of enterprise property right and perfecting the supervision and restraint mechanism.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：D917

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 孟凡良;中央企業(yè)經(jīng)營(yíng)者道德風(fēng)險(xiǎn)研究[D];華中科技大學(xué);2012年

相關(guān)碩士學(xué)位論文 前2條

1 費(fèi)春穎;論企業(yè)國(guó)有資產(chǎn)流失法律規(guī)制[D];哈爾濱工程大學(xué);2010年

2 蔣偉;國(guó)有企業(yè)防治腐敗之紀(jì)檢監(jiān)察問(wèn)題探析[D];河北師范大學(xué);2011年

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本文編號(hào)：1602442