为保障国有产权有序流转,2005年4月11日,国资委、财政部联合颁发了《企业国有产权向管理层转让暂行规定》的通知。遵照《规定》的要求,将会有效地遏制国有资产转移中的资产流失。多年来,笔者在对国有企业改制及国有产权向管理层出资设立的企业转移的审计工作中,深深地感受到一些国有企业及含国有产权的各类企业(以下简称改制企业), In order to ensure the orderly transfer of state-owned property rights, on April 11, 2005, the SASAC and the Ministry of Finance jointly issued the Notice on the Interim Provisions on the Assignment of State-owned Property Rights to Management. Compliance with the requirements of the “Regulations” will effectively curb the loss of assets in the transfer of state assets. Over the years, the author has deeply felt that some state-owned enterprises and various types of state-owned enterprises (hereinafter referred to as “restructuring enterprises”) in the audit of the transfer of enterprises funded by the restructuring of state-owned enterprises and the state-owned property rights to the management,