国有资产管理机构

此文分别从管理层（收购方）和国有资产管理机构（出售方）两个角度出发来阐述权益资本成本计算方法的选择问题。

This thesis presents knowledge of choosing the methods of calculating the cost of equity from two different points of view .

国务院国有资产管理机构作为三级代表人具体负责国有资本运营权责，除行政立法权应由国务院直接行使外，监督、收益分配和处置权限由这一职能部门具体实施。

The State-owned asset management agencies working as the third-class representative are in charge of directly supervision , distribution of income , disposal of ownership .

国家出资企业一般包括由政府授权的国有资产管理机构出资监管的企业和由国有资产经营公司出资监管的企业两个层级。

They are generally divided into two types , namely those are invested and supervised by the state-owned assets and administration commission authorized by the government and by the state-owned assets management company .

私有产权控股的公司绩效最高，国有资产管理机构控股的公司绩效最低，而中央直属国有企业控股以及地方所属国有企业控股的上市公司绩效居于之间。

The performance of private property right is highest , the state asset management structure is lowest , and the central subordinate state-owned enterprise and the place respective state-owned enterprise are between them .

在国有资产管理机构（如国资委）国有资产营运公司国有实体企业这样一种新的三层次国有资产管理体制下，国有投资公司实质扮演着第二层次的角色。

In state-owned assets management organizations ( such as the SASAC ) operators of state-owned assets of state-owned enterprise a new three level of state-owned assets management system , state-owned investment company real play second levels of role .

通过分析各种权益资本成本计算方法，建议管理层选择套利定价模型来计算权益资本成本，国有资产管理机构使用固定股利增长模型计算权益资本成本。

In the basis of analysis , the author suggests the management choose the arbitrage pricing model to calculate the cost of equity , and the state-owned assets supervision and administration commission choose the fixed dividends model to do so .

在这一过程中，处理好中央和地方的权责划分，明晰国有资产管理机构的性质和职能，构建国有资产的管理模式等问题显得尤为重要。

Three problems are focused on during this process , that is , the division of power and responsibility between central and local governments , the nature and functions of stated-owned assets management organizations and the managing model of state-owned assets .

国有资产监督管理机构认为必要时，可以对该项目进行跟踪指导和现场检查。

They shall regularly or irregularly make spot checks on the assets assessment projects .

出资人经济责任审计是国务院赋予国有资产监督管理机构的重要职责。

The investment person economical responsibility audit is the state-owned assets supervision 's important mission .

但是，国有资产监督管理机构的权利范围和监督等方面仍然存在许多弊端。

However , there are still lots of problems about rights of the stated-owned assets supervision and administration institution .

完善国有资产监督管理机构权利相关制度，构建新型的国有资产监督管理体制，在应对金融危机的新形势下，对国有企业的改革是一个挑战和机遇。

The aim is to construct the new system of stated owned assets . In response to the new situation of financial crisis , the reform of state-owned assets supervision system is a challenge and opportunity .

国有资产监督管理机构对直接负责的主管人员和直接责任人依法给予纪律处分，直至撤销职务；

The institution for supervision and administration of state-owned assets shall impose upon the directly responsible person in charge and the directly liable persons in accordance with the law a disciplinary sanction of not severer than removal from posts ;

借鉴国内外有益的模式，成立国有资产经营管理机构，建立公立医院出资人的管理模式和现代医院管理制度是推进公立医院体制改革的重要内容。

Establishing institution of state-owned assets management , establishing a management mode of investors for state-owned hospitals and improving modern hospital system , which are based on the beneficial modes at home and abroad , are the important contents of the system reform of state-owned hospitals .

论国有资产管理体制及其机构改革

On Management System of State-owned Assets and Its Organs ' Reform

加强对国有资产管理在强调机构健全、制度完善的同时，可以采用多种形式来保证后勤服务企业的保值增值。

While strengthening the sturdiness of institutions and perfection of systems , we can adopt various forms to make sure that logistic enterprise assets value is kept at same level and even increased .

政企分开改革应包括两个层次：第一层次是在政府机构内部实行政资分开，建立专司国有资产管理的政府机构，并最终与政府行政机构彻底分离。

Te reforming of the separation of government and enterprise should include two levels : the find level is " the separation of government and property " in the government organization , and establish the government organization that will manage state property , finally separate it for goverment ;

我国的信托业经过五次整顿，信托业发展逐渐规范化，且信托投资公司管理国有资产具有管理优势、机构优势和人才优势。

After five reorganizations the trust industry has standard developed gradually , the trust investment company have the management superiority , the organization superiority and the talent superiority to manage the state-owned property .

国有出资人机构就是国有资产管理机构，它对于改善政府管理，建立有效的公司治理，保护产权，实现国有资产保值增值起着重要作用。

The administrative institution of state-owned properties plays an important role in the improvement of the governmental administration , the establishment of efficient company management and the protection of property right . It is also very critical to the increment of state-owned properties .

我国实行的国有资产分级管理模式存在着各级管理机构定位不清，国有资产管理机构职责不明，国企和非国企地位不明确等诸多问题，不符合WTO规则和市场经济发展的要求。

The extant hierarchical management mode of state-owned assets has these questions of unclear organization 's localization at all levels and unidentified duty . Do not accord with the demands for the rule of WTO and market economic development .

同时可以看出，这些国家和地区的国有资产经营管理依然存在国有资产管理机构与政府目标存在冲突、国有资产管理机构法律的缺位或抵触等问题。

At the same time we can see that these countries and regions remain state-owned assets management institutions and government-owned asset management goals conflict , state-owned asset management institutions absence of law or conflict and other issues .

作为国有资产出资人代表的国有资产监督管理机构，应该在深化国有企业收入分配制度改革方面有所作为。

As the investor of state-owned assets , the state-owned assets supervision and administration facilities must take measures on deepening the reform of the income distributing system .

应制定《国有资产管理法》，建立权威的国有资产管理机构，明确界定其性质、地位及其权限。

Law of state-owned capital should be made , authoritative managerial organization of state-owned capital should be established , and the nature , status and limit of power of the organization should be defined .

文章在分析高校国有资产管理普遍存在的问题，提出了在高校建立健全国有资产管理机构，建立国有资产分类管理制度，建立国有资产使用内部价格制度等对策。

The paper analyzes the problems existing in the management of state assets of universities and puts forward the following countermeasures : establishing a sound administrative authorities , improving the classified management system and building up an internal price system .