我国目前推行的企业承包经营责任制实施两权分离的政策,企业的责、权、利得以较好的结合,这对于提高企业经济效益,促进企业生产发展,调动企业和职工积极性,起到了推动作用。但由于我国的经济体制还处在新旧体制转换过程中,“两权分离”与“政企不分”的矛盾;所有权与经营权的矛盾;所有者的权益与企业及其职工利益的矛盾,互相胶着在一起,国有资产的投入、营运、异动等管理制度基本上还处于无序状态,这就是当前企业承包经营责任制的症结所在。亟待研究、探索予以妥善解决。一、国有企业资产管理的现状长期以来,我国的国有资产管理实行的是一种政企不分的管理体制,政府的财政部门、计划部门、银行以及企业的主管部门都以国有资产所有者的身份行使管理职能。由于多头管理,权力分割,产权关系模糊,责、权、利不明,导致管理混乱,家底不清,投资规模膨胀,资产经营效益低下。当前许多改革措施,如横向联合、企业集团、企业兼并、拍卖租赁、股份经营等都涉及到国有资产所有权的归属问题.企业承包制已经推行了四年,但国有企业的资产管理状况尚无明显改观,主要表现是: China’s current implementation of the contract responsibility system for enterprises to implement the policy of separation of powers, the company’s responsibilities, rights, benefits can be better combined, which is to promote the economic efficiency of enterprises, promote the development of enterprises, mobilize the enthusiasm of enterprises and employees, played a role in promoting effect. However, due to the fact that China’s economic system is still in the process of transition between the old and new systems, the “two-power separation” and “government-enterprise-non-division” contradiction; the contradiction between ownership and management rights; the contradiction between the owner’s rights and the interests of the enterprise and its employees. Securing each other, the management system of state-owned assets such as investment, operation, and transaction is basically still in a disorderly state, which is the crux of the current corporate contract responsibility system. Urgently need to be researched and explored and properly solved. I. Status Quo of Asset Management of State-Owned Enterprises For a long time, the management of state-owned assets in China has been implemented by a government-enterprise-individual-management system. The government’s financial department, planning department, banks, and corporate authorities are all state-owned asset owners. Identity exercise management functions. Due to the multi-headed management, division of powers, ambiguity of property rights, and lack of accountability, power, and interests, it led to confusion in management, unclear household disposition, inflated investment scale, and low asset operating efficiency. Many current reform measures, such as horizontal alliances, enterprise groups, mergers, auctions, leases, and shareholdings, involve ownership of state-owned asset ownership. The enterprise contracting system has been implemented for four years, but the state-owned enterprise’s asset management status is not yet apparent. Change, the main performance is: