摘要
本文通过对资产概念的广义理解 ,界定了上市公司国有资产总价值及流失体系 ,然后从市场价值、安全价值、权力价值和无形价值等四个方面分别探讨了上市公司国有资产的价值流失问题。本文认为 ,造假、圈钱、内部人控制是当前严重的上市公司国有资产价值流失问题 ,上市公司国有资产的控制权、监督权、剩余索取权等权力的丧失 ,上市公司国有资产风险的增加 ,上市公司国有资产增值、保值机会的丧失以及无形资产价值的流失都是上市公司国有资产价值流失的表现形式。
This article, based on the general understanding of asset, defined the concept of gross value drain of state-owned assets in listed companies and its value drain system.Then, analyzed the problem of value drain of state-owned assets in listed companies respectively from four aspects: the market value, safe value, power value and intangible value. The article argues that the disguising, seizing money and insider control are the current serious problem of state-owned assets value drain in listed companies, and that the lose of control right, supervision right and residual right, the increase of risk and the lose of rise chance in value, as well as the drains of intangible asset value, are also the expression forms of state-owned assets value drains in listed companies.
出处
《中国工业经济》
CSSCI
北大核心
2003年第5期71-78,共8页
China Industrial Economics
