国有企业改制知识讲解.pdf

国 有 企 业 改 制国有企业改制国有企业改制，是指国有独资企业、国有独资公司及国有控股企业（不包括国有控股的上市公司）改制为国有资本控股、相对控股、参股和不设置国有资本的公司制企业、股份合作制企业或中外合资企业，即改变原有国有企业的体制和经营方式，以便适应于社会主义市场经济的发展。目录1 方案制订2 资产清查3 加强领导4 产权转让?方式(一)?方式(二)?方式(三)?方式（四）5 权益维护6 相关信息方案制订(一)国有企业改制采取重组、联合、兼并、租赁、承包经营、合资、转让国有产权和股份制等多种形式进行，包括转让国有控股、参股企业国有股权或者通过增资扩股来提高非国有股的比例等，必须制订改制方案。(二)国有企业改制方案可由改制企业国有产权持有单位或主管部门制订，也可由其委托改制企业或者中介机构制订，但向本企业经营管理者转让国有产权的改制方案不得委托该改制企业制订。(三)国有企业改制方案应包括以下主要内容：企业概况及近三年资产和财务状况，改制的基本原则、目标和程序，资产处置和职工安置方案，改制后企业股权设置方案和企业发展规划等。(四)国有企业改制方案经职工代表大会或职工大会审议，并经企业主管部门审核后，按照国资企改 200410号文件的规定报经批准。改制方案未经批准不得实施。(五)国有企业改制涉及财政、税务、劳动保障、国土资源及政府社会公共管理等相关审批事项的，应先报经市有关部门审核，批准后报市深化办协调审批。资产清查(一)国有企业改制必须对企业进行清产核资和评估，按照“谁投资、谁所有、谁受益”的原则，认真核实和界定国有产权，严禁隐匿国有资产。企业法定代表人和财务负责人对提交的清产核资的范围、资产及其财务会计报表的完整性、真实性、准确性出具承诺书，并对其结果负责。在前一次清产核资有效期内的，经市国资委同意，可不再进行清产核资。凡改制为非国有的企业，必须按照国家有关规定对企业法定代表人进行经济责任审计。文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3(二)国有企业改制中清理出来的不良资产，经中介机构经济鉴证后，按规定程序和要求向企业主管部门申报，经企业主管部门提出初审意见报市国资委审批。按照审批权限，对申报核销不良资产在200万元(含 200 万元)以内的，由市国资委审批。200万元以上，由市国资委审核后报市政府批准。在批准核销后，企业需建立“账销案存”管理制度，对“账销案存”收回的款项可给予一定的奖励。(三)国有企业改制，必须在清产核资和经济责任审计的基础上，依照企业国有资产评估管理暂行办法（国务院国资委第12号令）聘请中介机构进行资产和土地使用权评估。企业的专利权、非专利技术、商标权、商誉等无形资产必须纳入评估范围。经济责任审计和资产评估不得委托同一家中介机构进行。企业经济责任审计和资产评估结果在出具正式报告前，必须由其国有产权持有单位或主管部门组织在改制企业内部进行公示，公示时间不少于7 个工作日。资产评估结果经主管部门初审后，报市国资委核准或备案。涉及国有土地资产处置的，其评估结果应报市国土资源局确认。重大评估项目由市国资委组织专家评审。（四）国有企业改制，由市国资委选聘和委托中介机构对改制企业实施清产核资、经济责任审计和资产评估。(五)企业改制涉及资产剥离的按有关规定执行。加强领导(一)国有企业改制是一项系统工程，要正确处理国有企业改革、发展与稳定的关系，从加快科学发展、构建和谐社会、维护稳定的大局出发，加强组织领导，落实工作责任，形成合力，努力做到在稳定中推进国有企业改革，在改革中促进稳定和发展。要建立竞争机制，积极鼓励、引导社会资本、民营资本等多种所有制经济参与国有企业改制，形成股权多元化，推动企业制度创新、机制转换。要积极引入外部战略投资人，引进先进管理、技术和人才，提升企业核心竞争力。(二)各有关部门要加强联系、密切配合，健全和完善国有企业改制工作的监督检查制度。要加强对国有企业改制工作的指导和监督，建立重要事项通报制度和重大案件报告制度，及时发现和严肃查处国有企业改制中的违纪违法案件产权转让方式(一)改制企业国有产权转让要按照企业国有产权转让管理暂行办法(国务院国资委、财政部第3 号令)，在具有国有产权交易资质的产权交易机构进行，并公开信息，竞价转让。转让方式可以采取拍卖、招投标、以及国家法律法规规定的其他方式。当交易价格低于评估结果的90%时，应当暂停交易，在获得相关产权转让批准机构同意后方可继续进行。经公开征集只产生一个受让方或者经市国资委审核报市人民政府批准的，可以采取协议转让方式。实行协议转让的，对受让主体的基本情况、交易价格的确定、受让股权比例等进行公示。方式(二)向本企业管理层转让国有产权必须按国务院国资委、财政部关于印发企业国有产权向管理层转让暂行规定的通知(国资发产权 200578号)的有关规定文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3履行审批程序。向本企业经营管理者转让国有产权方案的主要内容包括受让意向、参与人员、认购份额、参与形式等。经营管理者不得参与转让国有产权的决策、财务审计、离任审计、清产核资、资产评估、底价确定等重大事项，严禁自卖自买国有产权。经营管理者对企业经营业绩下降负有责任的，不得参与收购本企业国有产权。方式(三)转让国有产权的价款原则上应一次性支付，如确有困难的，经转让和受让方协商，并经主管部门审核后报市国资委批准，可分期支付，但不超过一年，并且首期付款不得低于转让价款的30%，其余价款应当由受让方提供合法担保，并按同期银行贷款利率向转让方支付延期付款期间利息。凡转让国有产权的，一律不得采取一定比例的优惠。方式（四）国有企业采取产权转让方式改制的，涉及职工养老、医疗费用和经济补偿金或生活补助费等，按规定核准后，经市国资委批准，从产权转让收入专户中支付。权益维护(一)企业改制方案必须提交企业职工代表大会或职工大会审议，充分听取职工意见。其中职工安置方案需经企业职工代表大会或职工大会审议通过后方可实施。改制企业理顺职工劳动关系、社会保障及离退休人员的费用支付等，按有关政策执行。(二)国有企业改制经提取的理顺职工劳动关系的经济补偿金和补贴，应以现金形式一次性支付或以资产形式建立职工保障基金。(三)企业法定代表人应对原留在改制后企业按规定提取的经济补偿金的安全性负责，建立保障机制，并接受市劳动和社会保障、工会等部门的监督，以确保职工合法权益不受损害。文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 ZR2I1U2O1Y3文档编码:CF9H9B7X8O7 HV10O2R1O7V8 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