我国公益类事业单位国有资产监管政策优化研究
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摘要
本文以"公益类事业单位国有资产的使用效益是什么,以及如何实现"为政策优化的突破口,提出了以"公益价值"的优化和最大化为中心,以国有资产所有权的权能分化与权益化机制建设为主线的监管政策优化路径。即建立健全中央和地方各级公益类事业单位国有资产监管中,"管、投、办、评"四项职能相互分离、相互制衡、相互促进与相互强化的"环式"监管系统,以形成中央和地方优势互补、良性竞争的"多中心"治理格局。
This article takes "the use benefit and realization of state-owned assets in public welfare institutions "as a breakthrough in policy optimization. It proposes that the supervision policy optimization path is with the center of optimization and maximization on "public interest value", taking power differentiation of state-owned assets ownership and construction of equity mechanism as the main line. That is to establish and improve the"ring" supervision system of the separation, mutual check and balance, mutual promotion and reinforcement for four functions of Management, investment, evaluation, operation, forming a "multi-center" governance pattern with complementary and benign competition between central and local advantages.
This article takes "the use benefit and realization of state-owned assets in public welfare institutions "as a breakthrough in policy optimization. It proposes that the supervision policy optimization path is with the center of optimization and maximization on "public interest value", taking power differentiation of state-owned assets ownership and construction of equity mechanism as the main line. That is to establish and improve the"ring" supervision system of the separation, mutual check and balance, mutual promotion and reinforcement for four functions of Management, investment, evaluation, operation, forming a "multi-center" governance pattern with complementary and benign competition between central and local advantages.
引文
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[2]熊凌云等.政府资产和国有资产的比较研究[J].行政事业资产与财务,2018(15).
[3]张联刚.我国非经营性资产管理现状及问题研究[J].时代金融,2013(7).
[4]樊二韬.从资产清查看行政事业单位的资产损失[J].财会学习,2018(28)
[5]郑大喜,公立医院公私合作面临的投融资政策困境及其出路[J].中国卫生政策研究,2017(3).[6]
[7][9]中国会计年鉴编辑委员会.2017中国会计年鉴[E].中国财政杂志出版社,2017.60,561,62.
[8]国家统计局社会科技和文化产业统计司等.2016中国科技统计年鉴[E].中国统计出版社,2016.66.
[10]中华人民共和国教育发展规划司.中国教育统计年鉴2016[E].中国统计出版社,2017.664-665.
[11]中华人民共和国国家统计局.中国统计年鉴2017[E].中国统计出版社,2017.683-685.
[12]国家卫生和计划生育委员会.2017中国卫生和计划生育统计年鉴[E].中国协和医科大学出版社,2017.103.