一(yi)、縣(xian)行(xing)政(zheng)(zheng)(zheng)事(shi)業單位(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)(li)改(gai)革(ge)的必要(yao)(yao)性(xing)近(jin)年(nian)來，隨著經(jing)(jing)濟和(he)(he)(he)(he)(he)(he)(he)(he)社(she)會的快(kuai)速(su)發(fa)(fa)展，各(ge)地(di)為適應(ying)論(lun)文(wen)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)使(shi)(shi)用(yong)(yong)制度改(gai)革(ge)和(he)(he)(he)(he)(he)(he)(he)(he)政(zheng)(zheng)(zheng)府非稅收入(ru)(ru)管(guan)(guan)(guan)理(li)(li)(li)工(gong)作的需(xu)要(yao)(yao)，積極(ji)探索國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)開(kai)發(fa)(fa)、管(guan)(guan)(guan)理(li)(li)(li)、使(shi)(shi)用(yong)(yong)的有(you)(you)(you)效(xiao)形式，不(bu)斷加強和(he)(he)(he)(he)(he)(he)(he)(he)規(gui)范(fan)(fan)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)有(you)(you)(you)償使(shi)(shi)用(yong)(yong)收入(ru)(ru)管(guan)(guan)(guan)理(li)(li)(li)，并(bing)取得了(le)初步成效(xiao)。但(dan)由于國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)的范(fan)(fan)圍(wei)不(bu)夠明確(que)，對其(qi)有(you)(you)(you)償使(shi)(shi)用(yong)(yong)的性(xing)質認識(shi)(shi)不(bu)清，加上管(guan)(guan)(guan)理(li)(li)(li)體(ti)制不(bu)順、管(guan)(guan)(guan)理(li)(li)(li)制度不(bu)健(jian)全(quan)、征管(guan)(guan)(guan)措施不(bu)力(li)，致使(shi)(shi)縣(xian)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)有(you)(you)(you)償使(shi)(shi)用(yong)(yong)的范(fan)(fan)圍(wei)還(huan)比較(jiao)(jiao)小，市(shi)場化(hua)配置(zhi)率(lv)還(huan)比較(jiao)(jiao)低，國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)的浪費現(xian)象在(zai)(zai)一(yi)些(xie)領(ling)域還(huan)比較(jiao)(jiao)嚴重(zhong)(zhong)，有(you)(you)(you)償使(shi)(shi)用(yong)(yong)收入(ru)(ru)流失隱患較(jiao)(jiao)多，收入(ru)(ru)部(bu)(bu)門化(hua)、福利(li)化(hua)的現(xian)象在(zai)(zai)一(yi)些(xie)地(di)方(fang)還(huan)比較(jiao)(jiao)突(tu)出(chu)。有(you)(you)(you)很多縣(xian)城(cheng)自然資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)豐富，城(cheng)市(shi)公(gong)共(gong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)規(gui)模也(ye)比較(jiao)(jiao)大(da)，但(dan)人均資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)水(shui)平比較(jiao)(jiao)低，供需(xu)矛盾十(shi)分(fen)突(tu)出(chu)。有(you)(you)(you)的行(xing)政(zheng)(zheng)(zheng)事(shi)業單位(wei)(wei)(wei)產(chan)(chan)(chan)權意識(shi)(shi)比較(jiao)(jiao)淡(dan)薄(bo)，造成內部(bu)(bu)產(chan)(chan)(chan)權關系不(bu)清；有(you)(you)(you)的單位(wei)(wei)(wei)存(cun)在(zai)(zai)重(zhong)(zhong)錢(qian)輕物、重(zhong)(zhong)購(gou)輕管(guan)(guan)(guan)的思想，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)購(gou)置(zhi)和(he)(he)(he)(he)(he)(he)(he)(he)處置(zhi)的隨意性(xing)較(jiao)(jiao)大(da)，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)購(gou)置(zhi)重(zhong)(zhong)復，苦樂不(bu)均的現(xian)象仍然存(cun)在(zai)(zai)；有(you)(you)(you)的單位(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)帳務設置(zhi)不(bu)健(jian)全(quan)，帳外資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)存(cun)量(liang)大(da)，家底不(bu)清，缺乏(fa)規(gui)范(fan)(fan)管(guan)(guan)(guan)理(li)(li)(li)；有(you)(you)(you)的單位(wei)(wei)(wei)對非經(jing)(jing)營(ying)性(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)轉經(jing)(jing)營(ying)性(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)工(gong)作管(guan)(guan)(guan)理(li)(li)(li)無序(xu)，經(jing)(jing)營(ying)不(bu)善(shan)(shan)；資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)布局分(fen)散，使(shi)(shi)用(yong)(yong)效(xiao)益低下(xia)。因此(ci)，改(gai)革(ge)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)(li)體(ti)制，建立(li)與(yu)社(she)會主(zhu)(zhu)義(yi)市(shi)場經(jing)(jing)濟體(ti)制相適應(ying)的國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)有(you)(you)(you)償使(shi)(shi)用(yong)(yong)制度，全(quan)面推進國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)有(you)(you)(you)度開(kai)發(fa)(fa)、有(you)(you)(you)序(xu)利(li)用(yong)(yong)、有(you)(you)(you)償使(shi)(shi)用(yong)(yong)，是(shi)貫徹落實(shi)(shi)科學發(fa)(fa)展觀、實(shi)(shi)現(xian)經(jing)(jing)濟社(she)會又好又快(kuai)發(fa)(fa)展的內在(zai)(zai)要(yao)(yao)求，也(ye)是(shi)推動(dong)經(jing)(jing)濟增(zeng)長方(fang)式轉變，促進資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)節約型社(she)會建設，完善(shan)(shan)社(she)會主(zhu)(zhu)義(yi)市(shi)場經(jing)(jing)濟體(ti)制的重(zhong)(zhong)要(yao)(yao)舉措。建立(li)和(he)(he)(he)(he)(he)(he)(he)(he)改(gai)善(shan)(shan)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)監督、管(guan)(guan)(guan)理(li)(li)(li)和(he)(he)(he)(he)(he)(he)(he)(he)運行(xing)機制，不(bu)僅是(shi)加強國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)(li)，提高(gao)國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)運營(ying)效(xiao)益的需(xu)要(yao)(yao)，也(ye)是(shi)在(zai)(zai)社(she)會主(zhu)(zhu)義(yi)市(shi)場經(jing)(jing)濟條件(jian)下(xia)，運用(yong)(yong)市(shi)場手段，配置(zhi)和(he)(he)(he)(he)(he)(he)(he)(he)優化(hua)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)，實(shi)(shi)現(xian)公(gong)平、公(gong)正和(he)(he)(he)(he)(he)(he)(he)(he)效(xiao)率(lv)優先原則的需(xu)要(yao)(yao)，同時，也(ye)是(shi)提高(gao)政(zheng)(zheng)(zheng)府辦事(shi)效(xiao)率(lv)，從(cong)源(yuan)(yuan)(yuan)(yuan)頭上防治腐敗的有(you)(you)(you)效(xiao)手段。規(gui)范(fan)(fan)行(xing)政(zheng)(zheng)(zheng)事(shi)業國(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)理(li)(li)(li)，對于穩固政(zheng)(zheng)(zheng)權基(ji)礎，公(gong)平財政(zheng)(zheng)(zheng)分(fen)配，推進財政(zheng)(zheng)(zheng)改(gai)革(ge)，凈化(hua)市(shi)場秩序(xu)，提高(gao)政(zheng)(zheng)(zheng)府公(gong)共(gong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)(yuan)使(shi)(shi)用(yong)(yong)效(xiao)益具有(you)(you)(you)極(ji)其(qi)重(zhong)(zhong)要(yao)(yao)的現(xian)實(shi)(shi)意義(yi)。

二、縣行(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)事業(ye)單位資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)改革(ge)(ge)的(de)(de)(de)(de)(de)(de)框架（一(yi)(yi)）指導(dao)思想以“三個代表”重要(yao)思想為(wei)指導(dao)，按(an)照(zhao)黨的(de)(de)(de)(de)(de)(de)“十六大”提出的(de)(de)(de)(de)(de)(de)深化(hua)(hua)國有資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)改革(ge)(ge)和(he)(he)(he)提高效益(yi)(yi)、優化(hua)(hua)配置、集(ji)約(yue)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)、強(qiang)化(hua)(hua)監(jian)督、責權(quan)利相(xiang)結合的(de)(de)(de)(de)(de)(de)要(yao)求(qiu)，逐(zhu)步建(jian)立(li)和(he)(he)(he)完善(shan)國有資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)和(he)(he)(he)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)、運(yun)(yun)營、監(jian)督機制(zhi)(zhi)(zhi)(zhi)(zhi)，以適應(ying)社(she)會(hui)主(zhu)義(yi)市場經(jing)濟的(de)(de)(de)(de)(de)(de)需要(yao)。（二）總體(ti)思路本著“決策、執(zhi)行(xing)(xing)(xing)(xing)、監(jian)督”相(xiang)對(dui)(dui)獨(du)立(li)、相(xiang)互制(zhi)(zhi)(zhi)(zhi)(zhi)約(yue)的(de)(de)(de)(de)(de)(de)原(yuan)(yuan)則(ze)(ze)(ze)，逐(zhu)步建(jian)立(li)程序科(ke)(ke)學、運(yun)(yun)作(zuo)(zuo)規(gui)(gui)(gui)范、監(jian)管(guan)(guan)(guan)(guan)(guan)嚴格(ge)的(de)(de)(de)(de)(de)(de)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)；有效整合政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)，著力打造運(yun)(yun)轉(zhuan)高效的(de)(de)(de)(de)(de)(de)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)平(ping)臺(tai)，形(xing)(xing)成“借(jie)、用(yong)、還”良性(xing)循環機制(zhi)(zhi)(zhi)(zhi)(zhi)，提高資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)使用(yong)效益(yi)(yi)，逐(zhu)步增強(qiang)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)實(shi)(shi)(shi)力；健(jian)(jian)全(quan)責、權(quan)、利相(xiang)統(tong)(tong)一(yi)(yi)的(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)，強(qiang)化(hua)(hua)統(tong)(tong)一(yi)(yi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)，降低(di)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)債(zhai)務占財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)收入(ru)比重，防范國有收益(yi)(yi)流失(shi)和(he)(he)(he)財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)風(feng)(feng)險(xian)；最終形(xing)(xing)成政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)主(zhu)導(dao)、市場運(yun)(yun)作(zuo)(zuo)、社(she)會(hui)參與的(de)(de)(de)(de)(de)(de)多(duo)元化(hua)(hua)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)格(ge)局，推動全(quan)縣經(jing)濟和(he)(he)(he)各項事業(ye)持續健(jian)(jian)康協調發(fa)展。（三）基本原(yuan)(yuan)則(ze)(ze)(ze)1、立(li)足現實(shi)(shi)(shi)、改革(ge)(ge)創新(xin)原(yuan)(yuan)則(ze)(ze)(ze)。符合國家(jia)有關法(fa)律、法(fa)規(gui)(gui)(gui)和(he)(he)(he)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)、財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)改革(ge)(ge)的(de)(de)(de)(de)(de)(de)方向(xiang)和(he)(he)(he)要(yao)求(qiu)，從我縣實(shi)(shi)(shi)際出發(fa)，妥(tuo)善(shan)處(chu)理(li)(li)(li)(li)老債(zhai)務，積極探索新(xin)思路，創造有特色(se)的(de)(de)(de)(de)(de)(de)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)和(he)(he)(he)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)模式。2、完善(shan)機制(zhi)(zhi)(zhi)(zhi)(zhi)、規(gui)(gui)(gui)范運(yun)(yun)作(zuo)(zuo)原(yuan)(yuan)則(ze)(ze)(ze)。健(jian)(jian)全(quan)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)和(he)(he)(he)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)體(ti)制(zhi)(zhi)(zhi)(zhi)(zhi)，形(xing)(xing)成決策、執(zhi)行(xing)(xing)(xing)(xing)、監(jian)督制(zhi)(zhi)(zhi)(zhi)(zhi)衡(heng)機制(zhi)(zhi)(zhi)(zhi)(zhi)，建(jian)立(li)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)和(he)(he)(he)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)統(tong)(tong)一(yi)(yi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)機構，合理(li)(li)(li)(li)界(jie)定(ding)(ding)決策層(ceng)、執(zhi)行(xing)(xing)(xing)(xing)層(ceng)和(he)(he)(he)監(jian)督層(ceng)的(de)(de)(de)(de)(de)(de)職責，提高決策科(ke)(ke)學化(hua)(hua)、民主(zhu)化(hua)(hua)水(shui)平(ping)；加強(qiang)對(dui)(dui)國有資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)和(he)(he)(he)投(tou)(tou)(tou)(tou)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)(de)(de)(de)監(jian)督和(he)(he)(he)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)，規(gui)(gui)(gui)范管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)，建(jian)立(li)健(jian)(jian)全(quan)責、權(quan)、利相(xiang)統(tong)(tong)一(yi)(yi)的(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)和(he)(he)(he)責任追究制(zhi)(zhi)(zhi)(zhi)(zhi)度(du)。3、優化(hua)(hua)配置、提高效率的(de)(de)(de)(de)(de)(de)原(yuan)(yuan)則(ze)(ze)(ze)。整合政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)可用(yong)于(yu)投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)的(de)(de)(de)(de)(de)(de)貨(huo)幣資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)、存量資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)和(he)(he)(he)無形(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)等資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)，實(shi)(shi)(shi)行(xing)(xing)(xing)(xing)統(tong)(tong)一(yi)(yi)管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)，規(gui)(gui)(gui)范政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)(xing)(xing)(xing)為(wei)，發(fa)揮政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)的(de)(de)(de)(de)(de)(de)引導(dao)帶動作(zuo)(zuo)用(yong)，形(xing)(xing)成多(duo)元化(hua)(hua)的(de)(de)(de)(de)(de)(de)投(tou)(tou)(tou)(tou)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)格(ge)局，高效率、低(di)成本籌集(ji)建(jian)設資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)。4、統(tong)(tong)借(jie)統(tong)(tong)還，風(feng)(feng)險(xian)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)原(yuan)(yuan)則(ze)(ze)(ze)。規(gui)(gui)(gui)范政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)性(xing)融(rong)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)行(xing)(xing)(xing)(xing)為(wei)，對(dui)(dui)利用(yong)集(ji)中管(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源(yuan)(yuan)(yuan)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)和(he)(he)(he)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)信(xin)譽(yu)取得的(de)(de)(de)(de)(de)(de)建(jian)設性(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)，實(shi)(shi)(shi)行(xing)(xing)(xing)(xing)統(tong)(tong)借(jie)統(tong)(tong)還，合理(li)(li)(li)(li)控(kong)(kong)制(zhi)(zhi)(zhi)(zhi)(zhi)借(jie)款(kuan)規(gui)(gui)(gui)模；建(jian)立(li)穩(wen)定(ding)(ding)的(de)(de)(de)(de)(de)(de)還貸(dai)機制(zhi)(zhi)(zhi)(zhi)(zhi)，保證政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)性(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)(jin)投(tou)(tou)(tou)(tou)入(ru)安全(quan)有效，防范財(cai)(cai)政(zheng)(zheng)(zheng)(zheng)、金(jin)(jin)(jin)融(rong)風(feng)(feng)險(xian)，維護政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)信(xin)譽(yu)。

三(san)、縣(xian)(xian)(xian)行政(zheng)(zheng)(zheng)(zheng)事業單位(wei)(wei)資(zi)(zi)產(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)改(gai)革(ge)改(gai)革(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)主要(yao)(yao)(yao)內(nei)容（一(yi)(yi)(yi)）建(jian)立(li)資(zi)(zi)源(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)產(chan)統(tong)(tong)一(yi)(yi)(yi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)運營(ying)機(ji)(ji)(ji)構(gou)，健(jian)全集(ji)(ji)中(zhong)(zhong)調配(pei)(pei)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)統(tong)(tong)一(yi)(yi)(yi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)、集(ji)(ji)中(zhong)(zhong)調配(pei)(pei)國(guo)(guo)(guo)有(you)(you)資(zi)(zi)源(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)產(chan)、政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投融(rong)(rong)資(zi)(zi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)執行層。依據(ju)國(guo)(guo)(guo)資(zi)(zi)委(wei)(wei)決(jue)議在(zai)(zai)(zai)縣(xian)(xian)(xian)財政(zheng)(zheng)(zheng)(zheng)（國(guo)(guo)(guo)資(zi)(zi)）部門具體指(zhi)導下(xia)運營(ying)。（二）以集(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)國(guo)(guo)(guo)有(you)(you)資(zi)(zi)源(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)產(chan)為(wei)依托，構(gou)筑政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投融(rong)(rong)資(zi)(zi)平(ping)臺(tai)按資(zi)(zi)產(chan)剝離(li)、資(zi)(zi)本(ben)劃(hua)(hua)轉(zhuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)形(xing)式(shi)，依法注(zhu)冊(ce)，具體運營(ying)授權范(fan)圍(wei)內(nei)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)資(zi)(zi)源(yuan)(yuan)和(he)(he)(he)(he)(he)(he)(he)資(zi)(zi)產(chan)。把(ba)“死資(zi)(zi)產(chan)”變為(wei)活資(zi)(zi)本(ben)，市場(chang)化運作(zuo)，最大(da)限(xian)度地提(ti)高(gao)(gao)國(guo)(guo)(guo)有(you)(you)資(zi)(zi)產(chan)運營(ying)效(xiao)(xiao)益，滿足政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)規(gui)劃(hua)(hua)項目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)金需求。（三(san)）建(jian)立(li)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)投融(rong)(rong)資(zi)(zi)審(shen)批制(zhi)(zhi)(zhi)度，健(jian)全決(jue)策機(ji)(ji)(ji)制(zhi)(zhi)(zhi)成立(li)縣(xian)(xian)(xian)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)國(guo)(guo)(guo)有(you)(you)資(zi)(zi)產(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)委(wei)(wei)員(yuan)會，由縣(xian)(xian)(xian)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)主要(yao)(yao)(yao)領導任主任，縣(xian)(xian)(xian)財政(zheng)(zheng)(zheng)(zheng)局、發(fa)改(gai)局、審(shen)計局、監(jian)(jian)察局等(deng)(deng)部門和(he)(he)(he)(he)(he)(he)(he)融(rong)(rong)資(zi)(zi)平(ping)臺(tai)主縣(xian)(xian)(xian)行政(zheng)(zheng)(zheng)(zheng)事業單位(wei)(wei)徑(jing)。然而(er)，在(zai)(zai)(zai)實(shi)(shi)(shi)際工(gong)(gong)(gong)(gong)作(zuo)中(zhong)(zhong)對(dui)(dui)“重(zhong)點(dian)(dian)稽(ji)(ji)查(cha)(cha)(cha)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)理(li)(li)(li)(li)(li)(li)解(jie)(jie)和(he)(he)(he)(he)(he)(he)(he)操作(zuo)還存(cun)在(zai)(zai)(zai)一(yi)(yi)(yi)些誤區和(he)(he)(he)(he)(he)(he)(he)不(bu)安之(zhi)處。首先過(guo)(guo)分強(qiang)調稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)稽(ji)(ji)查(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特殊性(xing)(xing)，忽略了(le)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)各(ge)環節的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)機(ji)(ji)(ji)聯系(xi)。如選(xuan)(xuan)案(an)、檢(jian)(jian)查(cha)(cha)(cha)、審(shen)理(li)(li)(li)(li)(li)(li)、執行等(deng)(deng)未能(neng)與(yu)其(qi)他職(zhi)能(neng)部門協調配(pei)(pei)合，稽(ji)(ji)查(cha)(cha)(cha)選(xuan)(xuan)案(an)仍存(cun)在(zai)(zai)(zai)人(ren)(ren)為(wei)操作(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)因素（CTAIS系(xi)統(tong)(tong)數據(ju)缺乏，選(xuan)(xuan)案(an)范(fan)圍(wei)認定(ding)(ding)(ding)設置不(bu)到位(wei)(wei)），在(zai)(zai)(zai)案(an)件的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稽(ji)(ji)查(cha)(cha)(cha)過(guo)(guo)程中(zhong)(zhong)缺少有(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)制(zhi)(zhi)(zhi)約機(ji)(ji)(ji)制(zhi)(zhi)(zhi)，稽(ji)(ji)查(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)和(he)(he)(he)(he)(he)(he)(he)效(xiao)(xiao)果大(da)打折扣。其(qi)次，在(zai)(zai)(zai)實(shi)(shi)(shi)際工(gong)(gong)(gong)(gong)作(zuo)中(zhong)(zhong)把(ba)重(zhong)點(dian)(dian)稽(ji)(ji)查(cha)(cha)(cha)簡單地理(li)(li)(li)(li)(li)(li)解(jie)(jie)為(wei)檢(jian)(jian)查(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)頻率(lv)越高(gao)(gao)、次數越多越好，導致多次檢(jian)(jian)查(cha)(cha)(cha)、重(zhong)復檢(jian)(jian)查(cha)(cha)(cha)。再次，在(zai)(zai)(zai)案(an)件的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)處理(li)(li)(li)(li)(li)(li)方面(mian)存(cun)在(zai)(zai)(zai)著重(zhong)稽(ji)(ji)查(cha)(cha)(cha)、輕處罰，以補代罰的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)傾向(xiang)，這(zhe)不(bu)僅(jin)使(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)稽(ji)(ji)查(cha)(cha)(cha)走了(le)過(guo)(guo)場(chang)，也容易使(shi)相(xiang)關(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)產(chan)生(sheng)(sheng)僥幸的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)心理(li)(li)(li)(li)(li)(li)，給(gei)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)(ji)關(guan)依法治(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)留下(xia)后(hou)患(huan)。以上問題從根本(ben)上影響和(he)(he)(he)(he)(he)(he)(he)制(zhi)(zhi)(zhi)約了(le)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)稽(ji)(ji)查(cha)(cha)(cha)效(xiao)(xiao)率(lv)和(he)(he)(he)(he)(he)(he)(he)威力的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)效(xiao)(xiao)發(fa)揮。在(zai)(zai)(zai)這(zhe)方面(mian)國(guo)(guo)(guo)外的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)做法和(he)(he)(he)(he)(he)(he)(he)經(jing)(jing)驗能(neng)給(gei)我們有(you)(you)益的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)啟示。3、強(qiang)化稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)功(gong)能(neng)。由于實(shi)(shi)(shi)行新(xin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)模式(shi)，納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)自(zi)行申(shen)(shen)報，取消了(le)傳統(tong)(tong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)專管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)員(yuan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)戶制(zhi)(zhi)(zhi)度，一(yi)(yi)(yi)些地方的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)(ji)關(guan)在(zai)(zai)(zai)全力抓(zhua)好“集(ji)(ji)中(zhong)(zhong)征收(shou)、重(zhong)點(dian)(dian)稽(ji)(ji)查(cha)(cha)(cha)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同時(shi)，對(dui)(dui)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)存(cun)在(zai)(zai)(zai)片面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)理(li)(li)(li)(li)(li)(li)解(jie)(jie)，在(zai)(zai)(zai)實(shi)(shi)(shi)際運作(zuo)中(zhong)(zhong)存(cun)在(zai)(zai)(zai)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)弱化的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)傾向(xiang)，忽略了(le)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)(ji)關(guan)對(dui)(dui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)源(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)效(xiao)(xiao)監(jian)(jian)控和(he)(he)(he)(he)(he)(he)(he)對(dui)(dui)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)正常管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)，造成不(bu)應(ying)(ying)有(you)(you)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)漏(lou)征漏(lou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)。這(zhe)與(yu)征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)改(gai)革(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)根本(ben)目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是(shi)(shi)相(xiang)悖的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)。因此，在(zai)(zai)(zai)實(shi)(shi)(shi)行“集(ji)(ji)中(zhong)(zhong)申(shen)(shen)報、重(zhong)點(dian)(dian)稽(ji)(ji)查(cha)(cha)(cha)”的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同時(shi)，應(ying)(ying)積極(ji)探索強(qiang)化稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)職(zhi)能(neng)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)途徑(jing)和(he)(he)(he)(he)(he)(he)(he)辦法，進一(yi)(yi)(yi)步強(qiang)化稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)功(gong)能(neng)，確(que)定(ding)(ding)(ding)相(xiang)關(guan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)崗(gang)(gang)位(wei)(wei)和(he)(he)(he)(he)(he)(he)(he)人(ren)(ren)員(yuan)對(dui)(dui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)源(yuan)(yuan)進行典(dian)型抽樣調查(cha)(cha)(cha)，了(le)解(jie)(jie)和(he)(he)(he)(he)(he)(he)(he)掌(zhang)握納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)生(sheng)(sheng)產(chan)經(jing)(jing)營(ying)狀況，實(shi)(shi)(shi)行有(you)(you)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)源(yuan)(yuan)監(jian)(jian)控，促(cu)進納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)如實(shi)(shi)(shi)申(shen)(shen)報，有(you)(you)效(xiao)(xiao)減(jian)少漏(lou)征漏(lou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)，防(fang)止稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)款流失(shi)，以提(ti)高(gao)(gao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)質量(liang)。4、完善(shan)(shan)(shan)(shan)機(ji)(ji)(ji)構(gou)運行管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)。用(yong)(yong)科學嚴(yan)密的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)激發(fa)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)干(gan)部的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)作(zuo)熱情、調動各(ge)方面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)積極(ji)性(xing)(xing)，是(shi)(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)改(gai)革(ge)有(you)(you)序運行、順利發(fa)展的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)力保(bao)證。因此深化征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)改(gai)革(ge)必須以人(ren)(ren)為(wei)本(ben)，搞好運行機(ji)(ji)(ji)制(zhi)(zhi)(zhi)。要(yao)(yao)(yao)完善(shan)(shan)(shan)(shan)用(yong)(yong)人(ren)(ren)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)，結合稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)機(ji)(ji)(ji)構(gou)改(gai)革(ge)，科學設計崗(gang)(gang)位(wei)(wei)，明確(que)各(ge)自(zi)職(zhi)責，實(shi)(shi)(shi)行競爭上崗(gang)(gang)，能(neng)者上庸者下(xia)，最有(you)(you)效(xiao)(xiao)地使(shi)用(yong)(yong)人(ren)(ren)才資(zi)(zi)源(yuan)(yuan)；要(yao)(yao)(yao)完善(shan)(shan)(shan)(shan)監(jian)(jian)督(du)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)，制(zhi)(zhi)(zhi)定(ding)(ding)(ding)嚴(yan)格的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)章制(zhi)(zhi)(zhi)度，堅(jian)持檢(jian)(jian)查(cha)(cha)(cha)考核，實(shi)(shi)(shi)行有(you)(you)效(xiao)(xiao)監(jian)(jian)督(du)，開展經(jing)(jing)常的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)思想教育特別(bie)是(shi)(shi)廉(lian)政(zheng)(zheng)(zheng)(zheng)教育，防(fang)止以稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)謀私等(deng)(deng)違紀問題的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)發(fa)生(sheng)(sheng)；要(yao)(yao)(yao)完善(shan)(shan)(shan)(shan)激勵(li)和(he)(he)(he)(he)(he)(he)(he)制(zhi)(zhi)(zhi)約機(ji)(ji)(ji)制(zhi)(zhi)(zhi)，把(ba)工(gong)(gong)(gong)(gong)作(zuo)政(zheng)(zheng)(zheng)(zheng)績與(yu)干(gan)部的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)使(shi)用(yong)(yong)和(he)(he)(he)(he)(he)(he)(he)獎懲結合起(qi)來，以更(geng)好地調動稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)干(gan)部的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)工(gong)(gong)(gong)(gong)作(zuo)積極(ji)性(xing)(xing)；要(yao)(yao)(yao)完善(shan)(shan)(shan)(shan)培訓(xun)(xun)機(ji)(ji)(ji)制(zhi)(zhi)(zhi)，根據(ju)征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)改(gai)革(ge)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)需要(yao)(yao)(yao)，有(you)(you)針對(dui)(dui)性(xing)(xing)地搞好干(gan)部培訓(xun)(xun)，特別(bie)是(shi)(shi)計算機(ji)(ji)(ji)應(ying)(ying)用(yong)(yong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)培訓(xun)(xun)，定(ding)(ding)(ding)出較高(gao)(gao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)標準，追求培訓(xun)(xun)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)效(xiao)(xiao)益，不(bu)合格的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)不(bu)能(neng)上崗(gang)(gang)，使(shi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)干(gan)部基本(ben)上都能(neng)適應(ying)(ying)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)現代化的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)(yao)(yao)求，保(bao)證科學的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)征管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)程序得以順暢運行。要(yao)(yao)(yao)負責人(ren)(ren)為(wei)委(wei)(wei)員(yuan)，作(zuo)為(wei)政(zheng)(zheng)(zheng)(zheng)府(fu)(fu)(fu)統(tong)(tong)一(yi)(yi)(yi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)、集(ji)(ji)中(zhong)(zhong)調配(pei)(pei)和(he)(he)(he)(he)(he)(he)(he)投融(rong)(rong)資(zi)(zi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)決(jue)策層

四、縣行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)改(gai)(gai)革(ge)(ge)(ge)意(yi)義(yi)（一(yi)）促進了(le)(le)(le)(le)(le)觀(guan)念的(de)(de)(de)(de)根本性(xing)(xing)轉(zhuan)變(bian)，打破了(le)(le)(le)(le)(le)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)部(bu)(bu)(bu)門(men)(men)格局(ju)，有(you)(you)(you)效(xiao)地解(jie)決了(le)(le)(le)(le)(le)國(guo)(guo)(guo)(guo)有(you)(you)(you)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)虛置(zhi)問題(ti)一(yi)些部(bu)(bu)(bu)門(men)(men)單位(wei)(wei)(wei)一(yi)直(zhi)把(ba)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)視為(wei)(wei)(wei)自(zi)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，以(yi)為(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)屬部(bu)(bu)(bu)門(men)(men)所有(you)(you)(you)，單位(wei)(wei)(wei)負責人說了(le)(le)(le)(le)(le)算(suan)(suan)(suan)，在(zai)一(yi)定(ding)程度上(shang)存在(zai)著“產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)所有(you)(you)(you)部(bu)(bu)(bu)門(men)(men)化(hua)，部(bu)(bu)(bu)門(men)(men)利(li)(li)益個(ge)人化(hua)，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)購置(zhi)盲(mang)目(mu)化(hua)，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處(chu)(chu)置(zhi)隨意(yi)化(hua)”傾向(xiang)。推行(xing)(xing)(xing)(xing)(xing)(xing)(xing)改(gai)(gai)革(ge)(ge)(ge)之(zhi)(zhi)后(hou)，通(tong)過(guo)(guo)(guo)廣(guang)泛宣傳發(fa)動，以(yi)及(ji)對行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)(shi)(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)集(ji)(ji)(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，重(zhong)新確立了(le)(le)(le)(le)(le)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)“政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)所有(you)(you)(you)、部(bu)(bu)(bu)門(men)(men)使(shi)(shi)(shi)用、收(shou)支(zhi)統(tong)(tong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)”的(de)(de)(de)(de)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)原則(ze)，較好地實(shi)(shi)(shi)(shi)現(xian)(xian)了(le)(le)(le)(le)(le)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)歸位(wei)(wei)(wei)，轉(zhuan)變(bian)了(le)(le)(le)(le)(le)傳統(tong)(tong)觀(guan)念，統(tong)(tong)一(yi)了(le)(le)(le)(le)(le)思想認(ren)識。（二）摸清了(le)(le)(le)(le)(le)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)“家底(di)”，實(shi)(shi)(shi)(shi)現(xian)(xian)了(le)(le)(le)(le)(le)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)集(ji)(ji)(ji)(ji)約化(hua)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，提高(gao)(gao)(gao)了(le)(le)(le)(le)(le)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)(shi)(shi)用的(de)(de)(de)(de)規范(fan)性(xing)(xing)和(he)(he)效(xiao)益性(xing)(xing)改(gai)(gai)革(ge)(ge)(ge)以(yi)前，由于行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)度不夠完善，產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)不清，政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)不知道自(zi)己有(you)(you)(you)多少資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，“家底(di)”不清。實(shi)(shi)(shi)(shi)施改(gai)(gai)革(ge)(ge)(ge)之(zhi)(zhi)后(hou)，不僅(jin)核實(shi)(shi)(shi)(shi)了(le)(le)(le)(le)(le)縣直(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)具(ju)體(ti)數目(mu)，還根據(ju)現(xian)(xian)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)的(de)(de)(de)(de)授權(quan)(quan)(quan)，由縣財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)局(ju)對行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)實(shi)(shi)(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)了(le)(le)(le)(le)(le)集(ji)(ji)(ji)(ji)約式(shi)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，使(shi)(shi)(shi)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)對行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)宏觀(guan)調控與(yu)優化(hua)配置(zhi)等(deng)職能得到充分(fen)發(fa)揮，為(wei)(wei)(wei)高(gao)(gao)(gao)效(xiao)使(shi)(shi)(shi)用和(he)(he)合(he)(he)(he)理(li)(li)(li)(li)(li)調劑(ji)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)奠定(ding)了(le)(le)(le)(le)(le)基礎。通(tong)過(guo)(guo)(guo)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)權(quan)(quan)(quan)屬證明集(ji)(ji)(ji)(ji)中(zhong)(zhong)到財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)之(zhi)(zhi)后(hou)，避免了(le)(le)(le)(le)(le)部(bu)(bu)(bu)門(men)(men)單位(wei)(wei)(wei)隨意(yi)抵押(ya)貸款、對外投資(zi)(zi)(zi)(zi)(zi)(zi)(zi)及(ji)低價處(chu)(chu)置(zhi)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)等(deng)現(xian)(xian)象，規范(fan)了(le)(le)(le)(le)(le)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處(chu)(chu)置(zhi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)，有(you)(you)(you)利(li)(li)于提高(gao)(gao)(gao)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)(shi)(shi)用效(xiao)益。（三(san))規范(fan)了(le)(le)(le)(le)(le)經(jing)營(ying)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)運(yun)(yun)作(zuo)，杜絕了(le)(le)(le)(le)(le)“暗箱操作(zuo)”，增加(jia)了(le)(le)(le)(le)(le)非稅(shui)收(shou)入(ru)(ru)對經(jing)營(ying)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)委托國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)實(shi)(shi)(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)集(ji)(ji)(ji)(ji)約管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，采取市場化(hua)運(yun)(yun)作(zuo)的(de)(de)(de)(de)辦法，將(jiang)(jiang)經(jing)營(ying)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)運(yun)(yun)作(zuo)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)為(wei)(wei)(wei)置(zhi)于陽光監督之(zhi)(zhi)下，實(shi)(shi)(shi)(shi)現(xian)(xian)了(le)(le)(le)(le)(le)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)收(shou)益的(de)(de)(de)(de)最大化(hua)。對資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)經(jing)營(ying)收(shou)益實(shi)(shi)(shi)(shi)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)收(shou)支(zhi)兩(liang)(liang)條(tiao)線(xian)和(he)(he)部(bu)(bu)(bu)門(men)(men)預算(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)之(zhi)(zhi)后(hou)，還有(you)(you)(you)利(li)(li)于鏟(chan)除(chu)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)滋生腐敗的(de)(de)(de)(de)土壤，解(jie)決部(bu)(bu)(bu)門(men)(men)單位(wei)(wei)(wei)之(zhi)(zhi)間苦樂(le)不均的(de)(de)(de)(de)問題(ti)，端正(zheng)黨風(feng)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)風(feng)。（四）推進了(le)(le)(le)(le)(le)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)度改(gai)(gai)革(ge)(ge)(ge)的(de)(de)(de)(de)深(shen)(shen)入(ru)(ru)，拓展(zhan)了(le)(le)(le)(le)(le)改(gai)(gai)革(ge)(ge)(ge)內(nei)涵，延伸了(le)(le)(le)(le)(le)改(gai)(gai)革(ge)(ge)(ge)觸角(jiao)通(tong)過(guo)(guo)(guo)將(jiang)(jiang)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)改(gai)(gai)革(ge)(ge)(ge)與(yu)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)預算(suan)(suan)(suan)改(gai)(gai)革(ge)(ge)(ge)相結合(he)(he)(he)，有(you)(you)(you)利(li)(li)于解(jie)決行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)盲(mang)目(mu)購置(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)問題(ti)，對提高(gao)(gao)(gao)預算(suan)(suan)(suan)編制(zhi)(zhi)特別是固(gu)定(ding)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)購置(zhi)預算(suan)(suan)(suan)的(de)(de)(de)(de)準確度具(ju)有(you)(you)(you)重(zhong)大意(yi)義(yi)；通(tong)過(guo)(guo)(guo)將(jiang)(jiang)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)改(gai)(gai)革(ge)(ge)(ge)與(yu)收(shou)支(zhi)兩(liang)(liang)條(tiao)線(xian)改(gai)(gai)革(ge)(ge)(ge)相結合(he)(he)(he)，有(you)(you)(you)利(li)(li)于堵塞(sai)收(shou)支(zhi)兩(liang)(liang)條(tiao)線(xian)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)漏(lou)洞，推動收(shou)支(zhi)兩(liang)(liang)條(tiao)線(xian)工作(zuo)向(xiang)縱深(shen)(shen)發(fa)展(zhan)；通(tong)過(guo)(guo)(guo)將(jiang)(jiang)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與(yu)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)采購改(gai)(gai)革(ge)(ge)(ge)相結合(he)(he)(he)，有(you)(you)(you)利(li)(li)于增強(qiang)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)采購工作(zuo)的(de)(de)(de)(de)針對性(xing)(xing)，擴大政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)采購規模，提高(gao)(gao)(gao)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)府(fu)(fu)采購管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)水(shui)(shui)平。將(jiang)(jiang)經(jing)營(ying)性(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)收(shou)益及(ji)相關(guan)支(zhi)出納入(ru)(ru)完全部(bu)(bu)(bu)門(men)(men)預算(suan)(suan)(suan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，實(shi)(shi)(shi)(shi)現(xian)(xian)國(guo)(guo)(guo)(guo)庫集(ji)(ji)(ji)(ji)中(zhong)(zhong)收(shou)付，使(shi)(shi)(shi)部(bu)(bu)(bu)門(men)(men)預算(suan)(suan)(suan)實(shi)(shi)(shi)(shi)現(xian)(xian)了(le)(le)(le)(le)(le)真正(zheng)意(yi)義(yi)上(shang)的(de)(de)(de)(de)“完全”。（五）提高(gao)(gao)(gao)了(le)(le)(le)(le)(le)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)水(shui)(shui)平，實(shi)(shi)(shi)(shi)現(xian)(xian)了(le)(le)(le)(le)(le)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)由單純(chun)的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)向(xiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)、資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)和(he)(he)財(cai)(cai)(cai)務管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)并重(zhong)過(guo)(guo)(guo)去對行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)單位(wei)(wei)(wei)的(de)(de)(de)(de)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)“重(zhong)錢(qian)輕物”、“重(zhong)使(shi)(shi)(shi)用輕效(xiao)益”。推行(xing)(xing)(xing)(xing)(xing)(xing)(xing)行(xing)(xing)(xing)(xing)(xing)(xing)(xing)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)事(shi)(shi)(shi)業(ye)國(guo)(guo)(guo)(guo)有(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)集(ji)(ji)(ji)(ji)中(zhong)(zhong)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)之(zhi)(zhi)后(hou)，財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)部(bu)(bu)(bu)門(men)(men)制(zhi)(zhi)定(ding)了(le)(le)(le)(le)(le)一(yi)系列的(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)(shi)(shi)用和(he)(he)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)制(zhi)(zhi)度，嚴把(ba)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)入(ru)(ru)口關(guan)和(he)(he)出口關(guan)，加(jia)強(qiang)對資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)動態(tai)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)，促進單位(wei)(wei)(wei)內(nei)部(bu)(bu)(bu)財(cai)(cai)(cai)務管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)水(shui)(shui)平的(de)(de)(de)(de)提高(gao)(gao)(gao)，實(shi)(shi)(shi)(shi)現(xian)(xian)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)金(jin)(jin)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)與(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)有(you)(you)(you)機結合(he)(he)(he)，拓展(zhan)了(le)(le)(le)(le)(le)財(cai)(cai)(cai)政(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)(zheng)管(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)深(shen)(shen)度和(he)(he)廣(guang)度。

【參考文獻】

1、《中華人民共和(he)國稅收(shou)征(zheng)收(shou)管理法》，中國民主法制出版社，2001年第一版。

同志們：

經(jing)省政府同意，我們在這里召開**年(nian)全省國(guo)(guo)資(zi)監管工作會(hui)(hui)(hui)議(yi)。這次(ci)(ci)會(hui)(hui)(hui)議(yi)的主(zhu)要(yao)(yao)任(ren)務是：認真(zhen)貫(guan)徹黨的十七(qi)大、省十二次(ci)(ci)黨代會(hui)(hui)(hui)、省委二次(ci)(ci)全會(hui)(hui)(hui)精神，按(an)照全省經(jing)濟工作會(hui)(hui)(hui)議(yi)和全國(guo)(guo)國(guo)(guo)資(zi)監管工作會(hui)(hui)(hui)議(yi)的部署和要(yao)(yao)求，總結回顧**年(nian)的工作情況，研究(jiu)部署**年(nian)的主(zhu)要(yao)(yao)任(ren)務。

省(sheng)(sheng)(sheng)委(wei)、省(sheng)(sheng)(sheng)政府(fu)對全省(sheng)(sheng)(sheng)國有(you)經濟發展和國資監管工(gong)(gong)(gong)作(zuo)十分重視(shi)。去年(nian)年(nian)底，繼呂祖善省(sheng)(sheng)(sheng)長、陳敏(min)爾(er)常務副(fu)(fu)省(sheng)(sheng)(sheng)長分別聽(ting)取(qu)我(wo)委(wei)的(de)工(gong)(gong)(gong)作(zuo)匯報后，趙洪祝書記又(you)主(zhu)持召開省(sheng)(sheng)(sheng)委(wei)財經領(ling)導小組(zu)會(hui)議，專題聽(ting)取(qu)并研(yan)(yan)究了國有(you)企業改革發展和國資監管工(gong)(gong)(gong)作(zuo)。葛慧君副(fu)(fu)省(sheng)(sheng)(sheng)長分管國資工(gong)(gong)(gong)作(zuo)后，對我(wo)們的(de)工(gong)(gong)(gong)作(zuo)非(fei)常重視(shi)。2月(yue)18日，葛省(sheng)(sheng)(sheng)長到(dao)我(wo)委(wei)調研(yan)(yan)并聽(ting)取(qu)工(gong)(gong)(gong)作(zuo)匯報，肯定(ding)成績，提出(chu)要求。明(ming)天上午，她(ta)還要到(dao)會(hui)作(zuo)重要講話。我(wo)們要認(ren)真學習領(ling)會(hui)省(sheng)(sheng)(sheng)委(wei)、省(sheng)(sheng)(sheng)政府(fu)領(ling)導的(de)指示，很好地貫(guan)徹落實。下面，我(wo)講三點(dian)意見。

一(yi)、**年國資監管工作(zuo)情況

**年(nian)，在(zai)省(sheng)委、省(sheng)政府的正確領(ling)導下，以(yi)鄧小平(ping)理論和“三個(ge)代表”重要思想為(wei)指(zhi)導，全(quan)省(sheng)國(guo)(guo)資(zi)系統(tong)全(quan)面貫徹落實科學發(fa)(fa)展觀，以(yi)發(fa)(fa)展壯(zhuang)大國(guo)(guo)有(you)經濟為(wei)己任，以(yi)改革促發(fa)(fa)展，以(yi)監管保(bao)發(fa)(fa)展，以(yi)黨建護發(fa)(fa)展，以(yi)發(fa)(fa)展來鞏(gong)固改革成(cheng)果，促進和諧企(qi)業(ye)(ye)建設，探(tan)索(suo)創新，勤奮工作，國(guo)(guo)資(zi)監管工作不斷(duan)深化，國(guo)(guo)有(you)經濟呈(cheng)現(xian)又好(hao)又快的發(fa)(fa)展態(tai)勢。據快報統(tong)計，全(quan)省(sheng)11個(ge)市(shi)本級監管企(qi)業(ye)(ye)全(quan)年(nian)實現(xian)銷售(shou)收入(ru)848.7億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)19.2%；實現(xian)利潤(run)77.1億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)31.1%；實現(xian)凈利潤(run)50.3億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)42.1%；上繳稅(shui)金47.8億元(yuan)(yuan)，同(tong)步增(zeng)(zeng)(zeng)長(chang)11.6%。截(jie)至(zhi)**年(nian)底(di)，全(quan)省(sheng)11個(ge)市(shi)本級監管企(qi)業(ye)(ye)資(zi)產(chan)總(zong)額(e)3234.6億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)18.7%；所(suo)有(you)者權益1201.1億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)17.8%。省(sheng)屬企(qi)業(ye)(ye)各項經濟指(zhi)標繼續(xu)保(bao)持較大幅度的增(zeng)(zeng)(zeng)長(chang)，全(quan)年(nian)實現(xian)銷售(shou)收入(ru)2529.0億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)20.6%；實現(xian)利潤(run)171.2億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)38.9%；上交稅(shui)金129.3億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)12.5%。截(jie)至(zhi)去(qu)年(nian)底(di)，省(sheng)屬企(qi)業(ye)(ye)資(zi)產(chan)規模首破三千(qian)億元(yuan)(yuan)大關，達3441.2億元(yuan)(yuan)，同(tong)比(bi)(bi)(bi)(bi)增(zeng)(zeng)(zeng)長(chang)20.4%。去(qu)年(nian)的工作主要體現(xian)在(zai)四個(ge)方面：

（一）浙江特色(se)的國資監(jian)管(guan)新體制基本建立

一、國(guo)有(you)企(qi)業國(guo)有(you)資產管理體制的現狀(zhuang)分(fen)析

當前，全球(qiu)經(jing)濟(ji)、信息的(de)(de)(de)(de)(de)(de)(de)(de)一(yi)體(ti)化(hua)發展(zhan)(zhan)，使(shi)(shi)得國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)(de)(de)經(jing)濟(ji)建設成為了促進國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)發展(zhan)(zhan)的(de)(de)(de)(de)(de)(de)(de)(de)首(shou)要(yao)戰略任(ren)務，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理的(de)(de)(de)(de)(de)(de)(de)(de)目(mu)標(biao)(biao)基本是(shi)為了幫助國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)值(zhi)增(zeng)值(zhi)和(he)(he)最大(da)(da)化(hua)減(jian)少國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)流失。國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)的(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理網(wang)絡已經(jing)在(zai)目(mu)前初(chu)步形成，主(zhu)(zhu)要(yao)覆蓋了幾個(ge)方面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)內容，可(ke)(ke)(ke)以(yi)(yi)說(shuo)(shuo)有(you)(you)(you)(you)(you)(you)(you)著(zhu)一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)優勢。首(shou)先(xian)，具有(you)(you)(you)(you)(you)(you)(you)專門(men)的(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理委員會(hui)，它也(ye)(ye)是(shi)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理的(de)(de)(de)(de)(de)(de)(de)(de)重要(yao)代(dai)表，是(shi)專門(men)負責(ze)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理的(de)(de)(de)(de)(de)(de)(de)(de)職能(neng)(neng)機(ji)構，有(you)(you)(you)(you)(you)(you)(you)權對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)進行(xing)全方位(wei)的(de)(de)(de)(de)(de)(de)(de)(de)監管(guan)(guan)，并(bing)有(you)(you)(you)(you)(you)(you)(you)權通(tong)過(guo)諸(zhu)多種方式行(xing)使(shi)(shi)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)理權。其(qi)(qi)次，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)經(jing)營(ying)(ying)公(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)成立(li)，也(ye)(ye)架起了聯(lian)絡國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)委員會(hui)和(he)(he)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)之(zhi)間的(de)(de)(de)(de)(de)(de)(de)(de)橋梁(liang)，也(ye)(ye)是(shi)確(que)保(bao)“政企(qi)(qi)(qi)(qi)分離”的(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)(you)(you)(you)(you)(you)效屏障。國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)經(jing)營(ying)(ying)公(gong)司(si)是(shi)一(yi)個(ge)由(you)(you)特(te)(te)殊(shu)企(qi)(qi)(qi)(qi)業(ye)(ye)法(fa)人(ren)管(guan)(guan)理并(bing)經(jing)由(you)(you)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)所授權經(jing)營(ying)(ying)的(de)(de)(de)(de)(de)(de)(de)(de)一(yi)個(ge)特(te)(te)殊(shu)機(ji)構，是(shi)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)制(zhi)(zhi)(zhi)定(ding)決(jue)策等(deng)出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)者權力(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)代(dai)表，根據相關(guan)規定(ding)可(ke)(ke)(ke)知，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)經(jing)營(ying)(ying)公(gong)司(si)主(zhu)(zhu)要(yao)負責(ze)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家(jia)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)本運營(ying)(ying)和(he)(he)產(chan)(chan)(chan)(chan)權的(de)(de)(de)(de)(de)(de)(de)(de)行(xing)使(shi)(shi)，它直(zhi)接擔負著(zhu)確(que)保(bao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)保(bao)值(zhi)與(yu)(yu)增(zeng)值(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)責(ze)任(ren)使(shi)(shi)命，這(zhe)就決(jue)定(ding)了其(qi)(qi)必須(xu)要(yao)強(qiang)(qiang)(qiang)化(hua)管(guan)(guan)理機(ji)制(zhi)(zhi)(zhi)，通(tong)過(guo)加(jia)強(qiang)(qiang)(qiang)監管(guan)(guan)來提(ti)升約束力(li)(li)。最后一(yi)個(ge)層(ceng)面(mian)，就是(shi)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)控股(gu)、參股(gu)或獨資(zi)(zi)(zi)(zi)(zi)(zi)(zi)企(qi)(qi)(qi)(qi)業(ye)(ye)。從制(zhi)(zhi)(zhi)度的(de)(de)(de)(de)(de)(de)(de)(de)角度來說(shuo)(shuo)，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)可(ke)(ke)(ke)以(yi)(yi)通(tong)過(guo)授權為企(qi)(qi)(qi)(qi)業(ye)(ye)所用，但(dan)需要(yao)依法(fa)運行(xing)并(bing)且需要(yao)自負盈虧(kui)，也(ye)(ye)就是(shi)說(shuo)(shuo)，使(shi)(shi)用國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)業(ye)(ye)減(jian)負來幫助國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)保(bao)值(zhi)增(zeng)值(zhi)的(de)(de)(de)(de)(de)(de)(de)(de)重要(yao)任(ren)務，需要(yao)按照產(chan)(chan)(chan)(chan)權的(de)(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)和(he)(he)相關(guan)的(de)(de)(de)(de)(de)(de)(de)(de)效益(yi)原則(ze)來成立(li)實體(ti)法(fa)人(ren)和(he)(he)市(shi)場(chang)競爭(zheng)的(de)(de)(de)(de)(de)(de)(de)(de)主(zhu)(zhu)體(ti)。占用國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)企(qi)(qi)(qi)(qi)業(ye)(ye)與(yu)(yu)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)經(jing)營(ying)(ying)公(gong)司(si)的(de)(de)(de)(de)(de)(de)(de)(de)關(guan)系(xi)并(bing)不是(shi)一(yi)般的(de)(de)(de)(de)(de)(de)(de)(de)上下級關(guan)系(xi)，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)經(jing)營(ying)(ying)公(gong)司(si)只是(shi)履行(xing)出資(zi)(zi)(zi)(zi)(zi)(zi)(zi)者的(de)(de)(de)(de)(de)(de)(de)(de)權利，為企(qi)(qi)(qi)(qi)業(ye)(ye)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)占用進行(xing)授權，以(yi)(yi)此來實現國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)(de)(de)保(bao)值(zhi)增(zeng)值(zhi)。由(you)(you)此可(ke)(ke)(ke)見，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)管(guan)(guan)理已經(jing)在(zai)宏觀政策的(de)(de)(de)(de)(de)(de)(de)(de)引導下形成了一(yi)定(ding)的(de)(de)(de)(de)(de)(de)(de)(de)規范(fan)，但(dan)是(shi)本文認(ren)為仍然具有(you)(you)(you)(you)(you)(you)(you)很大(da)(da)空間需要(yao)加(jia)強(qiang)(qiang)(qiang)與(yu)(yu)完善，很多國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)所有(you)(you)(you)(you)(you)(you)(you)者缺失，致使(shi)(shi)經(jing)營(ying)(ying)管(guan)(guan)理出現空擋，自主(zhu)(zhu)權的(de)(de)(de)(de)(de)(de)(de)(de)泛濫致使(shi)(shi)很大(da)(da)一(yi)部分國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)流失，并(bing)且在(zai)注重企(qi)(qi)(qi)(qi)業(ye)(ye)效益(yi)的(de)(de)(de)(de)(de)(de)(de)(de)目(mu)標(biao)(biao)之(zhi)上，更(geng)加(jia)需要(yao)強(qiang)(qiang)(qiang)化(hua)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)理，只有(you)(you)(you)(you)(you)(you)(you)加(jia)強(qiang)(qiang)(qiang)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)管(guan)(guan)理控制(zhi)(zhi)(zhi)力(li)(li)度，才能(neng)(neng)確(que)保(bao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)企(qi)(qi)(qi)(qi)業(ye)(ye)健(jian)康、穩(wen)定(ding)發展(zhan)(zhan)。

二、我國國有資產管理現存的問題

當(dang)(dang)前(qian)的形勢(shi)下(xia)，很多(duo)國(guo)有企業都出(chu)現(xian)較為嚴重(zhong)的虧(kui)損，資(zi)(zi)產(chan)負債率(lv)(lv)也呈現(xian)走高趨勢(shi)，大量(liang)的不良資(zi)(zi)產(chan)致(zhi)使國(guo)有資(zi)(zi)產(chan)流失率(lv)(lv)較高，總結出(chu)現(xian)這種(zhong)情況的原(yuan)因，主要均出(chu)于國(guo)有企業本身管理不當(dang)(dang)所造成，具體表現(xian)在幾個方面(mian)。

（一）決策的失誤致使企業擴(kuo)張(zhang)極(ji)其盲目

很(hen)多國有(you)(you)企(qi)業(ye)(ye)(ye)在投(tou)(tou)資(zi)之前都嚴重(zhong)缺乏可行性的(de)(de)正確決策，致使(shi)出現(xian)一些(xie)(xie)重(zhong)大的(de)(de)失誤使(shi)企(qi)業(ye)(ye)(ye)的(de)(de)資(zi)產(chan)嚴重(zhong)受損。甚至(zhi)有(you)(you)些(xie)(xie)國有(you)(you)企(qi)業(ye)(ye)(ye)投(tou)(tou)資(zi)項(xiang)目(mu)還未完成，就(jiu)中途下馬，所(suo)投(tou)(tou)資(zi)金基本“覆(fu)水難收”，另有(you)(you)資(zi)產(chan)出現(xian)閑置情況，再(zai)者就(jiu)是企(qi)業(ye)(ye)(ye)的(de)(de)經營人獨(du)斷獨(du)行，為了推進企(qi)業(ye)(ye)(ye)效益不顧(gu)自身(shen)情況進行盲目(mu)投(tou)(tou)資(zi)，為企(qi)業(ye)(ye)(ye)帶(dai)來巨(ju)大的(de)(de)損失便成為難以(yi)挽回(hui)的(de)(de)嚴重(zhong)情況。

一、事(shi)業單位國有資產管(guan)理概述

事(shi)業單(dan)位進(jin)行國有(you)資產(chan)管理(li)的(de)意義十分明(ming)顯，其(qi)不僅能夠幫助事(shi)業單(dan)位優化內部資源配(pei)置，更加(jia)能夠杜絕事(shi)業單(dan)位中與國有(you)資產(chan)相關的(de)貪腐事(shi)件(jian)產(chan)生。長(chang)期以來，事(shi)業單(dan)位作(zuo)為特殊(shu)政(zheng)治經(jing)濟(ji)體制下(xia)的(de)一種產(chan)物，其(qi)在社會與經(jing)濟(ji)發展中做出了(le)極大貢獻，加(jia)強(qiang)事(shi)業單(dan)位國有(you)資產(chan)管理(li)也能夠確保(bao)其(qi)相應(ying)職能更好地進(jin)行發揮。

二、國有資產(chan)清查(cha)下(xia)事業單(dan)位國有資產(chan)管理(li)存在的問題

(一(yi))忽視(shi)小(xiao)(xiao)(xiao)額國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)。國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)下，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)(zai)(zai)進(jin)(jin)行(xing)(xing)(xing)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)時(shi)容易(yi)忽視(shi)小(xiao)(xiao)(xiao)額國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)。事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)所擁有(you)(you)(you)(you)(you)(you)(you)(you)(you)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)在(zai)(zai)(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)類型(xing)與(yu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)規模上(shang)(shang)存在(zai)(zai)(zai)(zai)(zai)一(yi)定差異，大(da)(da)多(duo)(duo)(duo)數事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)(zai)(zai)進(jin)(jin)行(xing)(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)和(he)(he)(he)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)時(shi)都習慣性的(de)(de)(de)(de)(de)從較(jiao)(jiao)(jiao)(jiao)大(da)(da)規模國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)開(kai)(kai)始，很(hen)(hen)多(duo)(duo)(duo)小(xiao)(xiao)(xiao)額國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)在(zai)(zai)(zai)(zai)(zai)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)和(he)(he)(he)管(guan)(guan)(guan)(guan)理(li)(li)上(shang)(shang)的(de)(de)(de)(de)(de)優先級較(jiao)(jiao)(jiao)(jiao)低。相當(dang)大(da)(da)數量(liang)的(de)(de)(de)(de)(de)小(xiao)(xiao)(xiao)額國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)很(hen)(hen)難(nan)(nan)得(de)到(dao)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)，這(zhe)(zhe)也(ye)使(shi)得(de)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)很(hen)(hen)難(nan)(nan)對(dui)小(xiao)(xiao)(xiao)額國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)進(jin)(jin)行(xing)(xing)(xing)有(you)(you)(you)(you)(you)(you)(you)(you)(you)效管(guan)(guan)(guan)(guan)理(li)(li)。這(zhe)(zhe)一(yi)狀況下，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)進(jin)(jin)行(xing)(xing)(xing)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)實際上(shang)(shang)便成(cheng)為(wei)了一(yi)個不(bu)(bu)全面(mian)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)，較(jiao)(jiao)(jiao)(jiao)好的(de)(de)(de)(de)(de)管(guan)(guan)(guan)(guan)理(li)(li)成(cheng)果(guo)也(ye)無(wu)法(fa)取得(de)。(二(er))國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)(yong)方向(xiang)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)不(bu)(bu)到(dao)位(wei)(wei)(wei)(wei)(wei)。事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)(zai)(zai)職能履行(xing)(xing)(xing)期間就必然(ran)要對(dui)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)進(jin)(jin)行(xing)(xing)(xing)使(shi)用(yong)(yong)(yong)，這(zhe)(zhe)一(yi)情形下，以(yi)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)開(kai)(kai)展(zhan)(zhan)(zhan)的(de)(de)(de)(de)(de)系統性國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)理(li)(li)應(ying)對(dui)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)(yong)方向(xiang)進(jin)(jin)行(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)和(he)(he)(he)管(guan)(guan)(guan)(guan)理(li)(li)。通過研究可以(yi)發現，很(hen)(hen)多(duo)(duo)(duo)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)(zai)(zai)(zai)(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)上(shang)(shang)并(bing)未(wei)對(dui)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)(yong)方向(xiang)進(jin)(jin)行(xing)(xing)(xing)較(jiao)(jiao)(jiao)(jiao)好清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)領(ling)導在(zai)(zai)(zai)(zai)(zai)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)上(shang)(shang)的(de)(de)(de)(de)(de)使(shi)用(yong)(yong)(yong)方向(xiang)很(hen)(hen)難(nan)(nan)被清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)也(ye)是(shi)(shi)普遍(bian)問題(ti)。在(zai)(zai)(zai)(zai)(zai)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)自己進(jin)(jin)行(xing)(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)時(shi)，各種內部因素(su)極(ji)(ji)容易(yi)對(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)活(huo)(huo)(huo)動(dong)(dong)開(kai)(kai)展(zhan)(zhan)(zhan)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)生影響(xiang)和(he)(he)(he)制約，資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)活(huo)(huo)(huo)動(dong)(dong)在(zai)(zai)(zai)(zai)(zai)開(kai)(kai)展(zhan)(zhan)(zhan)上(shang)(shang)的(de)(de)(de)(de)(de)獨立性喪失也(ye)導致(zhi)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)(yong)(yong)方向(xiang)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)狀況并(bing)不(bu)(bu)良好，這(zhe)(zhe)一(yi)問題(ti)長期存在(zai)(zai)(zai)(zai)(zai)也(ye)勢必會影響(xiang)到(dao)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)活(huo)(huo)(huo)動(dong)(dong)開(kai)(kai)展(zhan)(zhan)(zhan)。(三)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)方法(fa)單(dan)一(yi)。很(hen)(hen)多(duo)(duo)(duo)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)雖然(ran)在(zai)(zai)(zai)(zai)(zai)積(ji)極(ji)(ji)進(jin)(jin)行(xing)(xing)(xing)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)，但其所選擇和(he)(he)(he)應(ying)用(yong)(yong)(yong)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)方法(fa)較(jiao)(jiao)(jiao)(jiao)為(wei)單(dan)一(yi)和(he)(he)(he)陳(chen)舊，在(zai)(zai)(zai)(zai)(zai)單(dan)一(yi)且陳(chen)舊的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)方法(fa)影響(xiang)下，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)結(jie)果(guo)也(ye)無(wu)法(fa)為(wei)后續進(jin)(jin)行(xing)(xing)(xing)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)提供參考和(he)(he)(he)幫助。具(ju)體來(lai)說，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)對(dui)“人(ren)”的(de)(de)(de)(de)(de)依(yi)賴程(cheng)度較(jiao)(jiao)(jiao)(jiao)大(da)(da)，在(zai)(zai)(zai)(zai)(zai)信息化程(cheng)度極(ji)(ji)高的(de)(de)(de)(de)(de)今天，很(hen)(hen)多(duo)(duo)(duo)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)方法(fa)信息化程(cheng)度卻并(bing)未(wei)有(you)(you)(you)(you)(you)(you)(you)(you)(you)明顯提升。不(bu)(bu)當(dang)的(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)方法(fa)不(bu)(bu)僅(jin)拖(tuo)慢了事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)效率，更(geng)加導致(zhi)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)不(bu)(bu)得(de)不(bu)(bu)為(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)以(yi)及(ji)(ji)相應(ying)的(de)(de)(de)(de)(de)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)活(huo)(huo)(huo)動(dong)(dong)開(kai)(kai)展(zhan)(zhan)(zhan)消耗(hao)更(geng)多(duo)(duo)(duo)的(de)(de)(de)(de)(de)內部資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)源。(四)閑(xian)置(zhi)(zhi)(zhi)與(yu)報廢(fei)(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)未(wei)得(de)到(dao)較(jiao)(jiao)(jiao)(jiao)好處理(li)(li)。事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)以(yi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)形式進(jin)(jin)行(xing)(xing)(xing)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)是(shi)(shi)存在(zai)(zai)(zai)(zai)(zai)著對(dui)閑(xian)置(zhi)(zhi)(zhi)與(yu)報廢(fei)(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處理(li)(li)不(bu)(bu)當(dang)的(de)(de)(de)(de)(de)問題(ti)，如果(guo)閑(xian)置(zhi)(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處理(li)(li)不(bu)(bu)當(dang)，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)內部資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)結(jie)構便很(hen)(hen)難(nan)(nan)得(de)到(dao)優化，報廢(fei)(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)大(da)(da)量(liang)存在(zai)(zai)(zai)(zai)(zai)更(geng)加為(wei)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)以(yi)及(ji)(ji)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)活(huo)(huo)(huo)動(dong)(dong)開(kai)(kai)展(zhan)(zhan)(zhan)平添了很(hen)(hen)多(duo)(duo)(duo)負擔。很(hen)(hen)多(duo)(duo)(duo)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)領(ling)導對(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)以(yi)及(ji)(ji)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)在(zai)(zai)(zai)(zai)(zai)認識上(shang)(shang)和(he)(he)(he)重視(shi)程(cheng)度上(shang)(shang)有(you)(you)(you)(you)(you)(you)(you)(you)(you)明顯不(bu)(bu)足，這(zhe)(zhe)也(ye)導致(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)中很(hen)(hen)難(nan)(nan)對(dui)一(yi)些(xie)問題(ti)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)予以(yi)照顧。即便資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)最終結(jie)果(guo)具(ju)有(you)(you)(you)(you)(you)(you)(you)(you)(you)較(jiao)(jiao)(jiao)(jiao)大(da)(da)的(de)(de)(de)(de)(de)參考價值(zhi)，也(ye)僅(jin)僅(jin)有(you)(you)(you)(you)(you)(you)(you)(you)(you)少部分(fen)事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)會依(yi)托最終資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)結(jie)果(guo)開(kai)(kai)展(zhan)(zhan)(zhan)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)(guan)(guan)(guan)理(li)(li)活(huo)(huo)(huo)動(dong)(dong)。長此以(yi)往，事(shi)(shi)(shi)(shi)(shi)(shi)(shi)(shi)業(ye)(ye)單(dan)位(wei)(wei)(wei)(wei)(wei)閑(xian)置(zhi)(zhi)(zhi)與(yu)報廢(fei)(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)處置(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)難(nan)(nan)度也(ye)會越來(lai)越大(da)(da)。

三(san)、以國有資產(chan)清查加強事業單位國有資產(chan)管理的建議

(一(yi))提升國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)全面(mian)性。以(yi)(yi)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)加(jia)(jia)強(qiang)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)首先要(yao)提升資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)覆蓋范圍，在(zai)確(que)保資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)全面(mian)后，開(kai)展(zhan)(zhan)具體(ti)的(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)及(ji)(ji)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)活動。建(jian)議(yi)(yi)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)在(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)活動開(kai)展(zhan)(zhan)前對(dui)各類型資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)以(yi)(yi)及(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)主(zhu)(zhu)要(yao)任務進(jin)(jin)行(xing)(xing)(xing)劃(hua)分，通過細分資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)任務，任命資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)責(ze)任人員的(de)(de)(de)(de)(de)(de)辦(ban)(ban)法(fa)(fa)達成預期資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)目標。事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)也(ye)(ye)可(ke)以(yi)(yi)考慮構(gou)建(jian)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)制(zhi)度(du)(du)(du)(du)，在(zai)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)制(zhi)度(du)(du)(du)(du)中將資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)原則，流程(cheng)，主(zhu)(zhu)要(yao)工作予以(yi)(yi)提及(ji)(ji)。在(zai)依托資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)制(zhi)度(du)(du)(du)(du)進(jin)(jin)行(xing)(xing)(xing)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)時，相應制(zhi)度(du)(du)(du)(du)的(de)(de)(de)(de)(de)(de)指(zhi)導性和規(gui)范性優勢(shi)也(ye)(ye)能(neng)(neng)(neng)彰顯出(chu)來。資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)全面(mian)性提升后，事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)也(ye)(ye)能(neng)(neng)(neng)更(geng)為(wei)(wei)順(shun)利(li)進(jin)(jin)行(xing)(xing)(xing)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)。(二)注重國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)方(fang)向的(de)(de)(de)(de)(de)(de)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)。以(yi)(yi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)加(jia)(jia)強(qiang)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)也(ye)(ye)要(yao)對(dui)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)者和使(shi)用(yong)方(fang)向進(jin)(jin)行(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)。事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)大多(duo)在(zai)進(jin)(jin)行(xing)(xing)(xing)著(zhu)系(xi)統的(de)(de)(de)(de)(de)(de)內(nei)部(bu)控制(zhi)建(jian)設(she)，其也(ye)(ye)可(ke)以(yi)(yi)將資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)相關(guan)工作納入到內(nei)部(bu)控制(zhi)建(jian)設(she)體(ti)系(xi)之中，這一(yi)做(zuo)法(fa)(fa)不僅能(neng)(neng)(neng)夠(gou)使(shi)得(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)變(bian)得(de)(de)越發全面(mian)與(yu)規(gui)范，更(geng)加(jia)(jia)能(neng)(neng)(neng)夠(gou)使(shi)得(de)(de)對(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)方(fang)向的(de)(de)(de)(de)(de)(de)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)變(bian)得(de)(de)更(geng)為(wei)(wei)簡(jian)單(dan)(dan)(dan)和順(shun)利(li)。建(jian)議(yi)(yi)行(xing)(xing)(xing)政事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)對(dui)于(yu)各職(zhi)能(neng)(neng)(neng)部(bu)門內(nei)領(ling)導和一(yi)般人員的(de)(de)(de)(de)(de)(de)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)狀況進(jin)(jin)行(xing)(xing)(xing)定期清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)，一(yi)旦發現國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)存在(zai)著(zhu)被侵(qin)吞和占用(yong)的(de)(de)(de)(de)(de)(de)狀況更(geng)是要(yao)第一(yi)時間進(jin)(jin)行(xing)(xing)(xing)責(ze)任追究和解(jie)決(jue)。通過對(dui)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)使(shi)用(yong)方(fang)向進(jin)(jin)行(xing)(xing)(xing)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)，事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)內(nei)部(bu)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)內(nei)部(bu)環境也(ye)(ye)能(neng)(neng)(neng)得(de)(de)到不斷(duan)優化(hua)，這也(ye)(ye)有(you)(you)(you)(you)利(li)于(yu)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)能(neng)(neng)(neng)力的(de)(de)(de)(de)(de)(de)提升。(三(san))多(duo)元(yuan)化(hua)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)辦(ban)(ban)法(fa)(fa)。事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)需要(yao)多(duo)元(yuan)化(hua)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)辦(ban)(ban)法(fa)(fa)，并(bing)在(zai)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)辦(ban)(ban)法(fa)(fa)逐(zhu)漸(jian)多(duo)元(yuan)的(de)(de)(de)(de)(de)(de)情形下，創新國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)管(guan)理(li)模式(shi)(shi)和思路。以(yi)(yi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)基礎和依據開(kai)展(zhan)(zhan)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)較為(wei)(wei)可(ke)行(xing)(xing)(xing)，但單(dan)(dan)(dan)一(yi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)方(fang)法(fa)(fa)無法(fa)(fa)為(wei)(wei)加(jia)(jia)強(qiang)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)做(zuo)出(chu)貢獻(xian)。因此，事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)需要(yao)逐(zhu)漸(jian)摒棄效率緩慢(man)的(de)(de)(de)(de)(de)(de)傳(chuan)統資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)辦(ban)(ban)法(fa)(fa)，在(zai)當前信(xin)息(xi)技術不斷(duan)成熟下，逐(zhu)漸(jian)增強(qiang)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)辦(ban)(ban)法(fa)(fa)的(de)(de)(de)(de)(de)(de)信(xin)息(xi)化(hua)程(cheng)度(du)(du)(du)(du)。在(zai)具體(ti)的(de)(de)(de)(de)(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)工作開(kai)展(zhan)(zhan)中，加(jia)(jia)強(qiang)對(dui)電子計算機以(yi)(yi)及(ji)(ji)相關(guan)軟件的(de)(de)(de)(de)(de)(de)應用(yong)程(cheng)度(du)(du)(du)(du)不僅能(neng)(neng)(neng)夠(gou)使(shi)得(de)(de)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)方(fang)法(fa)(fa)選擇(ze)更(geng)為(wei)(wei)多(duo)樣，更(geng)加(jia)(jia)能(neng)(neng)(neng)夠(gou)保障資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)結(jie)果(guo)的(de)(de)(de)(de)(de)(de)準確(que)以(yi)(yi)及(ji)(ji)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)效率的(de)(de)(de)(de)(de)(de)提升。(四)及(ji)(ji)時對(dui)閑(xian)置(zhi)(zhi)與(yu)報(bao)廢(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)進(jin)(jin)行(xing)(xing)(xing)處理(li)。閑(xian)置(zhi)(zhi)及(ji)(ji)報(bao)廢(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)對(dui)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)造成了很大壓力，以(yi)(yi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)加(jia)(jia)強(qiang)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)就需要(yao)對(dui)這兩部(bu)分資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)進(jin)(jin)行(xing)(xing)(xing)較好處置(zhi)(zhi)。建(jian)議(yi)(yi)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)通過資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)清(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)(qing)查(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)方(fang)式(shi)(shi)確(que)定出(chu)閑(xian)置(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)與(yu)報(bao)廢(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)規(gui)模，并(bing)根(gen)據閑(xian)置(zhi)(zhi)與(yu)報(bao)廢(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)規(gui)模制(zhi)定出(chu)相應的(de)(de)(de)(de)(de)(de)處理(li)計劃(hua)。在(zai)閑(xian)置(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)處理(li)上，事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)應當注重閑(xian)置(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)的(de)(de)(de)(de)(de)(de)高(gao)效率使(shi)用(yong)，從而使(shi)得(de)(de)閑(xian)置(zhi)(zhi)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)可(ke)以(yi)(yi)得(de)(de)到較好保全和增值。對(dui)報(bao)廢(fei)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)，事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)需要(yao)根(gen)據國(guo)家(jia)相關(guan)政策要(yao)求及(ji)(ji)時進(jin)(jin)行(xing)(xing)(xing)更(geng)新或變(bian)賣，從而不斷(duan)對(dui)事(shi)(shi)業(ye)單(dan)(dan)(dan)位(wei)(wei)(wei)(wei)(wei)國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)結(jie)構(gou)進(jin)(jin)行(xing)(xing)(xing)優化(hua)，降低國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)的(de)(de)(de)(de)(de)(de)同時提升國(guo)有(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)(zi)產(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)(chan)管(guan)理(li)能(neng)(neng)(neng)力。

一(yi)、行(xing)政(zheng)事業(ye)性國有資產管理(li)存在(zai)的主(zhu)要問題(ti)

一直(zhi)以來，行政事業單位(wei)的(de)(de)(de)(de)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)管(guan)理(li)(li)由(you)國(guo)(guo)家所(suo)有(you)(you)，政府分(fen)(fen)級監管(guan)，單位(wei)占有(you)(you)、使用的(de)(de)(de)(de)管(guan)理(li)(li)體制(zhi)(zhi)(zhi)。從(cong)經濟學的(de)(de)(de)(de)視角上看(kan)，這(zhe)是一種典型的(de)(de)(de)(de)委(wei)托關(guan)系，表現為所(suo)有(you)(you)權(quan)和控制(zhi)(zhi)(zhi)權(quan)的(de)(de)(de)(de)分(fen)(fen)離。即(ji)雖然行政事業國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)名義(yi)上是國(guo)(guo)家所(suo)有(you)(you)，但實際上是各個單位(wei)行使著(zhu)資(zi)產(chan)(chan)的(de)(de)(de)(de)控制(zhi)(zhi)(zhi)權(quan)。在(zai)(zai)(zai)理(li)(li)性人(ren)的(de)(de)(de)(de)假設前提下(xia)，委(wei)托關(guan)系中所(suo)有(you)(you)權(quan)人(ren)與控制(zhi)(zhi)(zhi)人(ren)存在(zai)(zai)(zai)著(zhu)利益沖突。在(zai)(zai)(zai)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)管(guan)理(li)(li)的(de)(de)(de)(de)現實中，在(zai)(zai)(zai)各國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)的(de)(de)(de)(de)實際控制(zhi)(zhi)(zhi)人(ren)的(de)(de)(de)(de)潛意識里，這(zhe)就是他們部門的(de)(de)(de)(de)財(cai)產(chan)(chan)，由(you)此形(xing)成了(le)“各自所(suo)有(you)(you)，各自為政”的(de)(de)(de)(de)利益分(fen)(fen)配格局，這(zhe)與國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)保值(zhi)增(zeng)值(zhi)的(de)(de)(de)(de)目標是不一致的(de)(de)(de)(de)。同(tong)時(shi)由(you)于我國(guo)(guo)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)還屬于分(fen)(fen)散(san)管(guan)理(li)(li)，監管(guan)手段相對落(luo)后、監管(guan)乏力，使得作為所(suo)有(you)(you)者的(de)(de)(de)(de)國(guo)(guo)家產(chan)(chan)權(quan)虛置，管(guan)理(li)(li)失控，出現諸(zhu)多問題，主(zhu)要表現在(zai)(zai)(zai)：

第(di)一(yi)，資(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)(zhi)不(bu)(bu)(bu)合理，產(chan)權虛置(zhi)(zhi)(zhi)，家底不(bu)(bu)(bu)清(qing)。資(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)(zhi)標準體系不(bu)(bu)(bu)完善，沒(mei)有統一(yi)的(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)產(chan)配(pei)(pei)置(zhi)(zhi)(zhi)標準，相(xiang)關部(bu)門(men)(men)(men)(men)在編(bian)制(zhi)部(bu)門(men)(men)(men)(men)預算(suan)和(he)(he)配(pei)(pei)置(zhi)(zhi)(zhi)資(zi)(zi)產(chan)時，缺乏科學(xue)的(de)(de)(de)(de)(de)(de)(de)參考依據(ju)，造成配(pei)(pei)置(zhi)(zhi)(zhi)標準不(bu)(bu)(bu)統一(yi)，影(ying)響了(le)(le)資(zi)(zi)源的(de)(de)(de)(de)(de)(de)(de)配(pei)(pei)置(zhi)(zhi)(zhi)效率(lv)。資(zi)(zi)產(chan)管(guan)(guan)理與配(pei)(pei)置(zhi)(zhi)(zhi)管(guan)(guan)理脫節(jie)，管(guan)(guan)配(pei)(pei)置(zhi)(zhi)(zhi)的(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)掌握資(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)存量情況，管(guan)(guan)資(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)不(bu)(bu)(bu)了(le)(le)解資(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)配(pei)(pei)置(zhi)(zhi)(zhi)情況，導致“出(chu)(chu)口”管(guan)(guan)理與“入口”互相(xiang)脫節(jie)，影(ying)響了(le)(le)工作的(de)(de)(de)(de)(de)(de)(de)整體性和(he)(he)有效性。對單(dan)位使(shi)(shi)用非財政資(zi)(zi)金購(gou)(gou)置(zhi)(zhi)(zhi)資(zi)(zi)產(chan)不(bu)(bu)(bu)受約(yue)束，一(yi)些單(dan)位購(gou)(gou)置(zhi)(zhi)(zhi)資(zi)(zi)產(chan)不(bu)(bu)(bu)顧實(shi)際(ji)需要，超標準購(gou)(gou)建資(zi)(zi)產(chan)，不(bu)(bu)(bu)僅增加了(le)(le)購(gou)(gou)置(zhi)(zhi)(zhi)支(zhi)出(chu)(chu)，而(er)且在使(shi)(shi)用和(he)(he)維護方面每年(nian)還需要花費(fei)一(yi)定的(de)(de)(de)(de)(de)(de)(de)資(zi)(zi)金，加重了(le)(le)單(dan)位的(de)(de)(de)(de)(de)(de)(de)經(jing)(jing)濟(ji)負擔(dan)。雖(sui)然財政部(bu)門(men)(men)(men)(men)每隔幾年(nian)就花費(fei)大量的(de)(de)(de)(de)(de)(de)(de)人力(li)物(wu)力(li)搞資(zi)(zi)產(chan)清(qing)查，造冊登(deng)記，但各個單(dan)位和(he)(he)部(bu)門(men)(men)(men)(men)敷衍對待，草率(lv)填(tian)寫(xie)，使(shi)(shi)政府一(yi)直無法(fa)核算(suan)其真實(shi)家底，即使(shi)(shi)財政部(bu)門(men)(men)(men)(men)拿到資(zi)(zi)產(chan)清(qing)查統計報(bao)表，由于(yu)沒(mei)有考慮損失或(huo)者(zhe)增值(zhi)、折舊等(deng)因素，賬面價值(zhi)實(shi)際(ji)上已經(jing)(jing)失去了(le)(le)經(jing)(jing)濟(ji)上的(de)(de)(de)(de)(de)(de)(de)意義(yi)。

第二，資產(chan)使用(yong)效率不(bu)(bu)高，閑置(zhi)浪(lang)費現(xian)象嚴(yan)(yan)重。由于可以無(wu)償占(zhan)有、使用(yong)，各(ge)單(dan)(dan)位(wei)(wei)總(zong)想方設(she)法多向財政要求資金，多占(zhan)用(yong)國有資產(chan)，而不(bu)(bu)顧本單(dan)(dan)位(wei)(wei)的實(shi)際需(xu)要，由此引發單(dan)(dan)位(wei)(wei)、部門之間(jian)相(xiang)互攀比，使資產(chan)配置(zhi)不(bu)(bu)合(he)理，造成單(dan)(dan)位(wei)(wei)間(jian)辦公(gong)條件和福(fu)利的苦樂不(bu)(bu)均(jun)。由于部門各(ge)自為政，沒有管理部門優化配置(zhi)、調(diao)劑使用(yong)，在使用(yong)過程中(zhong)缺乏規范化管理，對使用(yong)情況(kuang)又疏于考核，所以，不(bu)(bu)僅設(she)備(bei)重復購置(zhi)嚴(yan)(yan)重，還造成資產(chan)閑置(zhi)，利用(yong)率底，損失浪(lang)費嚴(yan)(yan)重。其中(zhong)固(gu)定資產(chan)尤(you)為突出，部分(fen)單(dan)(dan)位(wei)(wei)公(gong)房閑置(zhi)或(huo)出租、公(gong)車私(si)用(yong)等，有的設(she)備(bei)每年(nian)只使用(yong)數(shu)小時，多年(nian)閑置(zhi)，缺乏保(bao)養，損壞嚴(yan)(yan)重，最后只能淘汰或(huo)者以較低殘值(zhi)處理。

第三，管(guan)(guan)(guan)理(li)(li)體(ti)制不(bu)完善，資(zi)(zi)產(chan)流失(shi)嚴重。從(cong)宏(hong)觀上講，財政(zheng)等部門分別從(cong)不(bu)同角(jiao)度對(dui)行(xing)政(zheng)事業單(dan)(dan)(dan)位(wei)國(guo)有(you)資(zi)(zi)產(chan)進(jin)行(xing)監管(guan)(guan)(guan)，但(dan)實(shi)際工作(zuo)中存在資(zi)(zi)產(chan)管(guan)(guan)(guan)理(li)(li)的(de)真空地帶(dai)。管(guan)(guan)(guan)理(li)(li)權(quan)和使(shi)用權(quan)分散在相應的(de)各職(zhi)能(neng)部門中，管(guan)(guan)(guan)理(li)(li)標(biao)準、口徑(jing)、方法不(bu)統一，管(guan)(guan)(guan)理(li)(li)責權(quan)難以劃分，部門之間不(bu)易協調，資(zi)(zi)產(chan)管(guan)(guan)(guan)理(li)(li)和財務管(guan)(guan)(guan)理(li)(li)相脫節。“非轉經(jing)(jing)”行(xing)為(wei)引發(fa)國(guo)有(you)資(zi)(zi)產(chan)流失(shi)。在市場(chang)經(jing)(jing)濟條件下，部門單(dan)(dan)(dan)位(wei)為(wei)了(le)多給職(zhi)工發(fa)獎金、搞福利，總是將盡可能(neng)多的(de)剩(sheng)余國(guo)有(you)資(zi)(zi)產(chan)對(dui)外經(jing)(jing)營(ying)，形成經(jing)(jing)營(ying)收益(yi)，但(dan)由于“非轉經(jing)(jing)”后(hou)產(chan)權(quan)歸屬不(bu)清，無人向(xiang)經(jing)(jing)營(ying)者追索投資(zi)(zi)收益(yi)和所(suo)有(you)者權(quan)益(yi)，單(dan)(dan)(dan)位(wei)能(neng)直接(jie)從(cong)中得到(dao)利益(yi)，這就使(shi)得單(dan)(dan)(dan)位(wei)爭相辦經(jing)(jing)營(ying)實(shi)體(ti)，甚至把(ba)一部分精力放在如何創(chuang)收上，這既違背了(le)“非轉經(jing)(jing)”以彌補行(xing)政(zheng)事業單(dan)(dan)(dan)位(wei)經(jing)(jing)費不(bu)足的(de)初(chu)衷，也(ye)影響了(le)政(zheng)府社會管(guan)(guan)(guan)理(li)(li)職(zhi)能(neng)的(de)發(fa)揮。

造(zao)成上述問(wen)題(ti)(ti)的(de)(de)(de)原因是(shi)復雜多(duo)樣的(de)(de)(de)，與管理體制、部(bu)門單位(wei)制度、管理人員及其管理能力水平、管理方(fang)法(fa)等(deng)都有密切的(de)(de)(de)關系(xi)(xi)。總的(de)(de)(de)來說，其根本原因還(huan)是(shi)由委托(tuo)關系(xi)(xi)引起的(de)(de)(de)信(xin)息(xi)不對稱問(wen)題(ti)(ti)。相關管理部(bu)分無法(fa)將龐大的(de)(de)(de)行政事業國(guo)有資(zi)(zi)產靜態(tai)和動態(tai)情況及時(shi)全面的(de)(de)(de)了解和把握，這是(shi)造(zao)成國(guo)有資(zi)(zi)產管理難度較大的(de)(de)(de)主要原因之一，信(xin)息(xi)化則有利于解決這些問(wen)題(ti)(ti)。

為(wei)理順(shun)和完(wan)善國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)監督(du)管理體制，規(gui)范(fan)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)經營行(xing)(xing)為(wei)，維護資(zi)產(chan)(chan)(chan)(chan)安(an)全完(wan)整，根據(ju)《中華人民共和國(guo)(guo)企(qi)業國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)法(fa)》和財政部《行(xing)(xing)政單位國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)管理暫(zan)行(xing)(xing)辦法(fa)》、《事(shi)業單位國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)管理暫(zan)行(xing)(xing)辦法(fa)》及《省企(qi)業國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)監督(du)管理條例》等法(fa)律法(fa)規(gui)規(gui)定，結合(he)我縣(xian)實際，就(jiu)加強我縣(xian)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)(chan)管理工作提出如下(xia)意見:

一、充分認識加強(qiang)國有資產監(jian)管的(de)重要意義

近年來，我縣(xian)(xian)經(jing)(jing)濟(ji)社會(hui)事業(ye)不(bu)斷(duan)發展(zhan)，截止2011年底，國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)總(zong)量達到8.96億元。這(zhe)些資(zi)(zi)(zi)產(chan)(chan)(chan)是(shi)(shi)全縣(xian)(xian)經(jing)(jing)濟(ji)賴以存在(zai)和(he)發展(zhan)的(de)重(zhong)(zhong)要(yao)物質基礎，是(shi)(shi)經(jing)(jing)濟(ji)增長的(de)重(zhong)(zhong)要(yao)支柱(zhu)，是(shi)(shi)國(guo)家機構(gou)運(yun)轉和(he)增強政(zheng)府宏觀調控(kong)能(neng)力(li)的(de)重(zhong)(zhong)要(yao)保障。繼續深入完善我縣(xian)(xian)國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)管(guan)理體制，加強國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)監管(guan)，強化國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)收益征繳，對(dui)維護國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)權益，合理配(pei)置政(zheng)府資(zi)(zi)(zi)源和(he)有(you)(you)效經(jing)(jing)營國(guo)有(you)(you)資(zi)(zi)(zi)產(chan)(chan)(chan)，提高運(yun)營效益，具有(you)(you)重(zhong)(zhong)大意義。同時，也有(you)(you)助(zhu)于(yu)國(guo)有(you)(you)企業(ye)抵御危機、迎接(jie)挑戰，有(you)(you)助(zhu)于(yu)發揮其在(zai)“轉方式(shi)、調結構(gou)、擴總(zong)量”中的(de)重(zhong)(zhong)要(yao)作用，推動我縣(xian)(xian)經(jing)(jing)濟(ji)社會(hui)又好又快(kuai)發展(zhan)。

二、建立科學(xue)完善的國有資產(chan)監管體系

縣(xian)國(guo)有資(zi)(zi)(zi)產管理(li)局(ju)負責全縣(xian)國(guo)有資(zi)(zi)(zi)產管理(li)監(jian)(jian)督(du)工作，依法(fa)履行(xing)出資(zi)(zi)(zi)人(ren)職責，監(jian)(jian)督(du)管理(li)所出資(zi)(zi)(zi)企業(ye)國(guo)有資(zi)(zi)(zi)產和(he)全縣(xian)行(xing)政事(shi)(shi)業(ye)單(dan)位國(guo)有資(zi)(zi)(zi)產，以(yi)實現國(guo)有資(zi)(zi)(zi)產保值增值為目(mu)標，依法(fa)對行(xing)政事(shi)(shi)業(ye)單(dan)位和(he)企業(ye)國(guo)有資(zi)(zi)(zi)產進(jin)行(xing)監(jian)(jian)督(du)管理(li)，及(ji)時向縣(xian)政府報告(gao)國(guo)有資(zi)(zi)(zi)產監(jian)(jian)督(du)管理(li)工作以(yi)及(ji)其他重大事(shi)(shi)項(xiang)。

三(san)、加強國有(you)資產管理(li)的(de)主要內容

一、國有資產管理意識(shi)淡(dan)薄、基礎薄弱，資產存量失真

糧食企業(ye)受行業(ye)特點(dian)決(jue)定，具有(you)(you)經營場地多，分布面積廣，管理(li)(li)對(dui)象復雜等特點(dian)。近年來個別單(dan)(dan)位(wei)(wei)(wei)領導，對(dui)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)管理(li)(li)意(yi)識(shi)淡薄(bo)，不(bu)(bu)執行國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)管理(li)(li)的(de)有(you)(you)關規定或(huo)執行不(bu)(bu)力，對(dui)本單(dan)(dan)位(wei)(wei)(wei)的(de)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)不(bu)(bu)聞不(bu)(bu)問，對(dui)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)管理(li)(li)認識(shi)不(bu)(bu)足(zu)。只(zhi)重(zhong)視本單(dan)(dan)位(wei)(wei)(wei)的(de)盈虧(kui)指標，忽視了國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)保值增值指標的(de)考核(he)。由(you)于宏觀對(dui)企業(ye)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)管理(li)(li)、指導、監督(du)不(bu)(bu)夠，使企業(ye)對(dui)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)管理(li)(li)制度不(bu)(bu)健全，管理(li)(li)基礎薄(bo)弱。企業(ye)國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)增減(jian)變化賬(zhang)務(wu)處(chu)理(li)(li)不(bu)(bu)及時，年終(zhong)不(bu)(bu)進行國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)盤點(dian)，出現賬(zhang)實、賬(zhang)賬(zhang)、賬(zhang)卡(ka)不(bu)(bu)符(fu)，造成國(guo)(guo)有(you)(you)資產(chan)(chan)(chan)存量失真，宏觀管理(li)(li)失控。

二、國有資產的維修、保養(yang)不(bu)及時，完好率降低(di)

從(cong)宏觀上講(jiang)，糧(liang)油商品(pin)的超常(chang)規(gui)增長，糧(liang)食企業的國有(you)(you)資(zi)(zi)產(chan)(chan)也在運營旺季中滿負荷工作，超出了(le)正(zheng)常(chang)的運轉能力(li)。加(jia)之，近幾年糧(liang)食企業資(zi)(zi)金緊張(zhang)，正(zheng)常(chang)的維(wei)(wei)修與(yu)(yu)保養不及時(shi)，國有(you)(you)資(zi)(zi)產(chan)(chan)的使(shi)用壽(shou)命受到了(le)直接影響(xiang)。從(cong)主觀上講(jiang)，個(ge)別企業領導對(dui)固定資(zi)(zi)產(chan)(chan)管(guan)(guan)理(li)不重視，生(sheng)產(chan)(chan)技術能力(li)低，設(she)備(bei)管(guan)(guan)理(li)粗放(fang)，沒(mei)有(you)(you)建立(li)一(yi)套完(wan)整的維(wei)(wei)修與(yu)(yu)保養基(ji)礎管(guan)(guan)理(li)制(zhi)度，沒(mei)有(you)(you)建立(li)一(yi)套完(wan)整的維(wei)(wei)修與(yu)(yu)保養基(ji)礎管(guan)(guan)理(li)制(zhi)度，不設(she)專(zhuan)業管(guan)(guan)理(li)部門，沒(mei)有(you)(you)專(zhuan)業管(guan)(guan)理(li)人員(yuan)，對(dui)固定資(zi)(zi)產(chan)(chan)只知道使(shi)用，很少維(wei)(wei)修，加(jia)速(su)了(le)國有(you)(you)資(zi)(zi)產(chan)(chan)的磨損(sun)程(cheng)度。導致設(she)備(bei)完(wan)好(hao)率低下，國有(you)(you)資(zi)(zi)產(chan)(chan)提(ti)前報廢，達不到預應(ying)效(xiao)果。

三(san)、國(guo)有(you)(you)資產(chan)入賬，國(guo)有(you)(you)資產(chan)管理流于形式

由于(yu)歷史原因，許多單(dan)(dan)位存在賬外(wai)資(zi)(zi)產(chan)(chan)(chan)，這部分(fen)(fen)(fen)資(zi)(zi)產(chan)(chan)(chan)，或(huo)被(bei)單(dan)(dan)位領導(dao)隨(sui)(sui)(sui)意(yi)變賣(mai)，或(huo)以(yi)(yi)投資(zi)(zi)的(de)(de)形式(shi)用于(yu)新企(qi)業，使國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)管理(li)(li)(li)部門(men)(men)無法掌握(wo)其來源(yuan)去向。國(guo)(guo)家省市和(he)主管部門(men)(men)對(dui)賬外(wai)資(zi)(zi)產(chan)(chan)(chan)問題(ti)非常重視，曾先后出臺了有(you)(you)(you)(you)(you)(you)關(guan)(guan)文件及調查(cha)措施，但是(shi)(shi)部分(fen)(fen)(fen)單(dan)(dan)位領導(dao)置(zhi)(zhi)若罔聞，對(dui)賬外(wai)資(zi)(zi)產(chan)(chan)(chan)采取(qu)隱(yin)瞞不(bu)報的(de)(de)辦(ban)(ban)法，變賣(mai)后以(yi)(yi)滿足小團體利益，致使清理(li)(li)(li)工(gong)作流(liu)于(yu)形式(shi)。四(si)、國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)處(chu)理(li)(li)(li)不(bu)經審批，隨(sui)(sui)(sui)意(yi)性(xing)較大自國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)管理(li)(li)(li)部門(men)(men)成立以(yi)(yi)來，大部分(fen)(fen)(fen)糧(liang)食企(qi)業都能按照國(guo)(guo)家的(de)(de)有(you)(you)(you)(you)(you)(you)關(guan)(guan)規(gui)定自己保護(hu)國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)，保護(hu)了國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)的(de)(de)安全和(he)完(wan)整。但也(ye)有(you)(you)(you)(you)(you)(you)相當一部分(fen)(fen)(fen)企(qi)業無視國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)的(de)(de)有(you)(you)(you)(you)(you)(you)關(guan)(guan)規(gui)定，視國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)為己有(you)(you)(you)(you)(you)(you)，對(dui)閑置(zhi)(zhi)的(de)(de)國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)隨(sui)(sui)(sui)意(yi)處(chu)置(zhi)(zhi)，我行我素，向怎(zen)么辦(ban)(ban)就怎(zen)么辦(ban)(ban)，使主管部門(men)(men)無法及時準確掌握(wo)國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)轉(zhuan)讓和(he)處(chu)理(li)(li)(li)情況，只是(shi)(shi)在對(dui)基層進行審計(ji)或(huo)檢(jian)查(cha)時才能發現(xian)問題(ti)，使國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)嚴重流(liu)失，國(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)產(chan)(chan)(chan)受到(dao)了不(bu)應該有(you)(you)(you)(you)(you)(you)的(de)(de)損失。

摘(zhai)要：科(ke)教興國(guo)是我國(guo)的(de)重要發(fa)展戰略，為了(le)(le)(le)能夠(gou)提高公辦學(xue)校的(de)辦學(xue)質量，國(guo)家在(zai)物資(zi)(zi)方面給予了(le)(le)(le)大(da)力支持，高校的(de)國(guo)有(you)(you)資(zi)(zi)產規模也不斷擴大(da)。但(dan)在(zai)國(guo)有(you)(you)資(zi)(zi)產的(de)管(guan)理(li)和使用過程中卻(que)出現(xian)了(le)(le)(le)一些問(wen)題，使其很難(nan)充(chong)分發(fa)揮(hui)自(zi)身價值。為了(le)(le)(le)能夠(gou)使這些國(guo)有(you)(you)資(zi)(zi)產可以發(fa)揮(hui)最大(da)的(de)作用，應當構(gou)建一個相對完善的(de)國(guo)有(you)(you)資(zi)(zi)產管(guan)理(li)績效考核(he)指標體(ti)系(xi)來指導高校的(de)國(guo)有(you)(you)資(zi)(zi)產管(guan)理(li)工作。

關(guan)鍵(jian)詞(ci)：高校國(guo)有資產；績效考核；資產管理；資產效益(yi)

國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)在高(gao)(gao)校的(de)(de)(de)(de)(de)總資(zi)產(chan)(chan)(chan)中占有(you)(you)很高(gao)(gao)的(de)(de)(de)(de)(de)比例(li)，因此(ci)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)管(guan)理(li)水平(ping)的(de)(de)(de)(de)(de)高(gao)(gao)低(di)對高(gao)(gao)校的(de)(de)(de)(de)(de)發展起(qi)著至關重(zhong)要(yao)的(de)(de)(de)(de)(de)作(zuo)用(yong)。目前，很多高(gao)(gao)校對國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)(de)管(guan)理(li)仍(reng)處于粗放狀態(tai)，浪(lang)費了很多寶(bao)貴的(de)(de)(de)(de)(de)國(guo)(guo)家資(zi)源。根(gen)本原因是缺乏健全的(de)(de)(de)(de)(de)績效(xiao)考核(he)指標體(ti)系(xi)(xi)，致使(shi)高(gao)(gao)校的(de)(de)(de)(de)(de)國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)出現重(zhong)投入輕考核(he)，重(zhong)購置輕管(guan)理(li)的(de)(de)(de)(de)(de)情況(kuang)。可見，國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)管(guan)理(li)績效(xiao)考核(he)指標體(ti)系(xi)(xi)對推動高(gao)(gao)校國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)管(guan)理(li)工(gong)作(zuo)健康、平(ping)穩(wen)的(de)(de)(de)(de)(de)發展是十分重(zhong)要(yao)的(de)(de)(de)(de)(de)。因此(ci)，我(wo)們應當盡(jin)快建立起(qi)一整套系(xi)(xi)統的(de)(de)(de)(de)(de)績效(xiao)考核(he)指標體(ti)系(xi)(xi)，以完善(shan)高(gao)(gao)校對國(guo)(guo)有(you)(you)資(zi)產(chan)(chan)(chan)的(de)(de)(de)(de)(de)管(guan)理(li)。

一、構建高校國有資產管(guan)理績效考核指標體系的重(zhong)要意義

我(wo)(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)在(zai)多(duo)年(nian)以(yi)前(qian)就頒(ban)(ban)(ban)布(bu)了(le)(le)一(yi)系(xi)列有(you)(you)(you)(you)(you)(you)關高(gao)(gao)(gao)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)方面(mian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)規(gui)范和(he)標準。在(zai)1999年(nian)，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家頒(ban)(ban)(ban)布(bu)了(le)(le)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)金(jin)進(jin)行(xing)績(ji)效(xiao)(xiao)評(ping)(ping)價的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)關規(gui)則，同(tong)時還頒(ban)(ban)(ban)布(bu)了(le)(le)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)金(jin)績(ji)效(xiao)(xiao)評(ping)(ping)價進(jin)行(xing)操(cao)作(zuo)(zuo)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)具體細則，目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是為(wei)了(le)(le)建(jian)立(li)一(yi)套相(xiang)(xiang)對(dui)(dui)健全(quan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)本(ben)(ben)金(jin)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)績(ji)效(xiao)(xiao)評(ping)(ping)價制度，并以(yi)此作(zuo)(zuo)為(wei)企業經(jing)營績(ji)效(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評(ping)(ping)判標準。2003年(nian)，國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家頒(ban)(ban)(ban)布(bu)了(le)(le)對(dui)(dui)企業國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)進(jin)行(xing)監督管理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相(xiang)(xiang)關條例(li)，其中(zhong)明(ming)確指(zhi)出(chu)要(yao)對(dui)(dui)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)進(jin)行(xing)保值增值，避(bi)免其受到(dao)損失。2006年(nian)，財政部推出(chu)了(le)(le)一(yi)系(xi)列加(jia)強事業單位國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)(li)(li)暫(zan)行(xing)辦法，要(yao)求在(zai)積(ji)極維(wei)護國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)完(wan)整性的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時對(dui)(dui)其進(jin)行(xing)有(you)(you)(you)(you)(you)(you)效(xiao)(xiao)利(li)(li)用(yong)和(he)合理(li)(li)(li)(li)配(pei)(pei)置(zhi)。2012年(nian)，高(gao)(gao)(gao)等學(xue)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)暫(zan)行(xing)辦法也被廣泛應(ying)用(yong)于(yu)(yu)各(ge)所教(jiao)育部直屬的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)高(gao)(gao)(gao)等院(yuan)校(xiao)(xiao)中(zhong)，其目的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)是希望可(ke)(ke)以(yi)使(shi)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)(li)(li)行(xing)為(wei)更加(jia)規(gui)范、使(shi)用(yong)和(he)配(pei)(pei)置(zhi)更加(jia)高(gao)(gao)(gao)效(xiao)(xiao)，確保高(gao)(gao)(gao)等院(yuan)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)不(bu)(bu)會流失。由此可(ke)(ke)見，構建(jian)一(yi)套完(wan)善的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)高(gao)(gao)(gao)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)績(ji)效(xiao)(xiao)考(kao)核(he)指(zhi)標體系(xi)是將(jiang)(jiang)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家政策真正落實(shi)(shi)(shi)(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)(you)(you)(you)(you)(you)效(xiao)(xiao)措(cuo)施。目前(qian)，我(wo)(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)很(hen)(hen)多(duo)公(gong)立(li)高(gao)(gao)(gao)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)投(tou)資(zi)(zi)(zi)(zi)(zi)主體構成都呈(cheng)現出(chu)以(yi)政府(fu)為(wei)主，其他投(tou)資(zi)(zi)(zi)(zi)(zi)主體為(wei)輔的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)多(duo)元化(hua)格局(ju)。在(zai)這種背景下構建(jian)一(yi)套高(gao)(gao)(gao)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)績(ji)效(xiao)(xiao)考(kao)核(he)指(zhi)標體系(xi)，一(yi)方面(mian)可(ke)(ke)以(yi)作(zuo)(zuo)為(wei)政府(fu)對(dui)(dui)高(gao)(gao)(gao)校(xiao)(xiao)教(jiao)育資(zi)(zi)(zi)(zi)(zi)源的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分析依據(ju)(ju)，有(you)(you)(you)(you)(you)(you)利(li)(li)于(yu)(yu)其對(dui)(dui)高(gao)(gao)(gao)校(xiao)(xiao)投(tou)資(zi)(zi)(zi)(zi)(zi)多(duo)少以(yi)及(ji)如何投(tou)資(zi)(zi)(zi)(zi)(zi)做(zuo)出(chu)正確的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)判斷；另(ling)一(yi)方面(mian)，其他投(tou)資(zi)(zi)(zi)(zi)(zi)主體也可(ke)(ke)以(yi)根據(ju)(ju)學(xue)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)考(kao)核(he)標準來決定投(tou)資(zi)(zi)(zi)(zi)(zi)方向和(he)投(tou)資(zi)(zi)(zi)(zi)(zi)力(li)(li)度。比(bi)如，銀行(xing)可(ke)(ke)以(yi)根據(ju)(ju)高(gao)(gao)(gao)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)情況來分析學(xue)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)還款(kuan)能力(li)(li)，進(jin)而(er)對(dui)(dui)其給予同(tong)等程度的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)支持(chi)。其實(shi)(shi)(shi)(shi)，提高(gao)(gao)(gao)高(gao)(gao)(gao)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管理(li)(li)(li)(li)水(shui)平(ping)，不(bu)(bu)僅(jin)是滿足國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)家以(yi)及(ji)社會的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)求，更是學(xue)校(xiao)(xiao)內部管理(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)迫切(qie)需求。因(yin)為(wei)高(gao)(gao)(gao)校(xiao)(xiao)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)利(li)(li)用(yong)率(lv)與教(jiao)育成本(ben)(ben)有(you)(you)(you)(you)(you)(you)著密(mi)切(qie)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)關系(xi)，如果不(bu)(bu)能得到(dao)合理(li)(li)(li)(li)分配(pei)(pei)和(he)充分利(li)(li)用(yong)，那么(me)將(jiang)(jiang)造(zao)成教(jiao)育平(ping)均成本(ben)(ben)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)大幅度提升。比(bi)如，我(wo)(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)很(hen)(hen)多(duo)高(gao)(gao)(gao)校(xiao)(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)實(shi)(shi)(shi)(shi)驗(yan)室利(li)(li)用(yong)率(lv)就很(hen)(hen)低。因(yin)此，我(wo)(wo)(wo)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)高(gao)(gao)(gao)校(xiao)(xiao)應(ying)當建(jian)立(li)國(guo)(guo)(guo)(guo)(guo)(guo)(guo)(guo)有(you)(you)(you)(you)(you)(you)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)績(ji)效(xiao)(xiao)考(kao)核(he)指(zhi)標體系(xi)，加(jia)強預算編制和(he)采購(gou)論證，提高(gao)(gao)(gao)資(zi)(zi)(zi)(zi)(zi)產(chan)管理(li)(li)(li)(li)水(shui)平(ping)，進(jin)而(er)增強自身(shen)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)綜合實(shi)(shi)(shi)(shi)力(li)(li)以(yi)及(ji)市場競(jing)爭力(li)(li)。

二、構(gou)建高校(xiao)國有資產管(guan)理績效考(kao)核(he)指(zhi)標體系(xi)的基本原(yuan)則

各(ge)區(qu)縣（自治(zhi)縣、市(shi)）人(ren)民政府，市(shi)政府各(ge)部門(men)，有關(guan)單位：

《行(xing)政單(dan)位(wei)國(guo)有(you)資(zi)產(chan)(chan)管理(li)暫(zan)行(xing)辦(ban)法》（財(cai)政部令第(di)35號(hao)）和《事業(ye)單(dan)位(wei)國(guo)有(you)資(zi)產(chan)(chan)管理(li)暫(zan)行(xing)辦(ban)法》（財(cai)政部令第(di)36號(hao)，以(yi)下簡稱《辦(ban)法》）已由(you)財(cai)政部公布，并(bing)于2006年7月1日起(qi)施(shi)行(xing)。為加強我市行(xing)政事業(ye)單(dan)位(wei)國(guo)有(you)資(zi)產(chan)(chan)管理(li)，提高國(guo)有(you)資(zi)產(chan)(chan)使(shi)用效益，增強國(guo)有(you)資(zi)產(chan)(chan)保障功能，經市政府同意(yi)，現將《辦(ban)法》轉發給你們，并(bing)提出(chu)以(yi)下貫(guan)徹意(yi)見(jian)，請(qing)遵(zun)照執行(xing)。

一、充分(fen)認識(shi)貫(guan)徹執行《辦法》的重要性

《辦(ban)(ban)(ban)法》的(de)公(gong)布，是貫(guan)徹落實黨的(de)**屆(jie)**全(quan)會(hui)精神和(he)(he)“十(shi)一(yi)五”規劃的(de)一(yi)項重(zhong)要(yao)措施，標志著(zhu)行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)管理(li)(li)工作(zuo)(zuo)進(jin)入一(yi)個新階(jie)段(duan)。《辦(ban)(ban)(ban)法》明(ming)確(que)了行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)的(de)管理(li)(li)體制(zhi)和(he)(he)各(ge)部(bu)門、各(ge)單位(wei)的(de)管理(li)(li)職(zhi)(zhi)責，規范了資產(chan)(chan)配置、資產(chan)(chan)使用(yong)、資產(chan)(chan)處置等各(ge)個環節的(de)管理(li)(li)制(zhi)度，構建了行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)形成、使用(yong)和(he)(he)處置全(quan)過程的(de)有(you)(you)(you)(you)(you)效監(jian)管體系，為我市(shi)依法開展(zhan)(zhan)行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)管理(li)(li)工作(zuo)(zuo)提(ti)供了法律法規依據。《辦(ban)(ban)(ban)法》的(de)貫(guan)徹實施對促進(jin)行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)管理(li)(li)的(de)規范化、科學化、法制(zhi)化和(he)(he)信息化，維(wei)護(hu)行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)安全(quan)完(wan)整、合(he)理(li)(li)配置和(he)(he)有(you)(you)(you)(you)(you)效利(li)用(yong)，保障國(guo)(guo)(guo)家機(ji)關正常履(lv)行(xing)職(zhi)(zhi)能(neng)和(he)(he)促進(jin)各(ge)項事(shi)(shi)(shi)(shi)業(ye)(ye)健康發展(zhan)(zhan)，逐步(bu)建立(li)起適應社(she)會(hui)主義市(shi)場經濟(ji)和(he)(he)公(gong)共財政(zheng)(zheng)要(yao)求(qiu)的(de)行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)管理(li)(li)體制(zhi)，意(yi)義重(zhong)大。各(ge)區縣（自治縣、市(shi)）人民(min)政(zheng)(zheng)府、市(shi)政(zheng)(zheng)府各(ge)部(bu)門和(he)(he)有(you)(you)(you)(you)(you)關單位(wei)要(yao)充分認(ren)識行(xing)政(zheng)(zheng)事(shi)(shi)(shi)(shi)業(ye)(ye)單位(wei)國(guo)(guo)(guo)有(you)(you)(you)(you)(you)資產(chan)(chan)管理(li)(li)工作(zuo)(zuo)的(de)重(zhong)要(yao)性，加強領(ling)導，轉變觀念，統一(yi)思想，認(ren)真(zhen)貫(guan)徹執行(xing)好《辦(ban)(ban)(ban)法》。

二、深化制度(du)建設，加強國有資產監管

各區縣（自(zi)治縣、市(shi)）人民政(zheng)府(fu)(fu)，市(shi)政(zheng)府(fu)(fu)各部門和(he)有關單位要在《辦法》確定的制(zhi)度(du)框(kuang)架和(he)管(guan)理(li)框(kuang)架內，不斷創新我市(shi)行政(zheng)事業(ye)單位國(guo)有資(zi)產(chan)管(guan)理(li)體制(zhi)，促進(jin)國(guo)有資(zi)產(chan)的管(guan)理(li)規(gui)范化、科學化、制(zhi)度(du)化。

通過近(jin)幾年(nian)國有(you)資產(chan)管理和(he)運營(ying)體制(zhi)改革，不(bu)少城市對國有(you)資產(chan)管理體制(zhi)的(de)改革進行了(le)可(ke)貴探索，形成了(le)不(bu)同類別(bie)(bie)的(de)國有(you)資產(chan)管理和(he)運營(ying)體制(zhi)，如(ru)(ru)(ru)深圳、上(shang)(shang)海(hai)、北京、武漢(han)、青島、石家莊、滿洲里等(deng)。這些國有(you)資產(chan)管理和(he)運營(ying)體制(zhi)盡管各有(you)特色，但本質上(shang)(shang)沒(mei)有(you)多大的(de)區(qu)別(bie)(bie)，基(ji)本上(shang)(shang)可(ke)以(yi)分為兩類，一類是深圳模式（如(ru)(ru)(ru)武漢(han)、滿洲里等(deng)），另(ling)一類是上(shang)(shang)海(hai)模式（如(ru)(ru)(ru)青島、石家莊等(deng)）。

一、深圳模式(shi)及其主要問題

（一）深(shen)圳(zhen)模(mo)式的特(te)色

深圳市國(guo)(guo)有(you)(you)資產(chan)管(guan)(guan)理(li)和(he)運營(ying)體(ti)(ti)制(zhi)(zhi)經(jing)過了(le)幾年的改革和(he)探索，在實踐中逐(zhu)步完善(shan)，目前(qian)已形成了(le)以(yi)產(chan)權管(guan)(guan)理(li)為主線的“國(guo)(guo)有(you)(you)資產(chan)管(guan)(guan)理(li)委員會——國(guo)(guo)有(you)(you)資產(chan)經(jing)營(ying)公(gong)司(si)——企業”三個層次(ci)的國(guo)(guo)有(you)(you)資產(chan)管(guan)(guan)理(li)新體(ti)(ti)制(zhi)(zhi)，形成了(le)比較穩定的國(guo)(guo)有(you)(you)產(chan)權制(zhi)(zhi)度和(he)運營(ying)體(ti)(ti)制(zhi)(zhi)模(mo)式。

第一層(ceng)次：市國有資(zi)產管(guan)理(li)委(wei)員會

市國資委是市政府領(ling)導下專門行使國有(you)(you)資產(chan)(chan)管(guan)理職能(neng)的(de)(de)決(jue)策和(he)領(ling)導機構(gou)。它是按照社會(hui)經(jing)濟(ji)管(guan)理職能(neng)與國有(you)(you)資產(chan)(chan)所有(you)(you)者職能(neng)分(fen)離(li)的(de)(de)要(yao)求而(er)建立的(de)(de)一個職能(neng)機構(gou)。對全市市屬國有(you)(you)經(jing)營性資產(chan)(chan)、非經(jing)營性資產(chan)(chan)和(he)資源性資產(chan)(chan)進(jin)行全方位的(de)(de)宏觀(guan)管(guan)理和(he)監督，并(bing)直接對三家(jia)市級國有(you)(you)資產(chan)(chan)經(jing)營公司行使管(guan)理權。