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一、农村集体资产产权制度改革中存在的问题1.资产流失严重。一是集体资产产权制度改革过程中,一些地区对集体资产的不评估、低评估、假评估,使集体资产作价偏低。如在集体企业改制中,各地对厂房、设备等有形资产的评估比较重视,并都制订了一定的标准,但对商标、商誉这种特殊无形资产的评估既不重视,也无一定的标准,甚至不评估。而企业的商标、商誉是利用集体资产创造出来的,价值在几百万元,甚至几千万元。对这部分资产不加以评估,无疑会造成集体资产的流失。少数企业甚至将集体资产无偿量化给经营者或职工,把改制
First, the problems existing in the reform of rural collective property ownership system 1. The loss of assets is serious. First, during the process of the reform of collective property rights system, the non-assessment, low-assessment and false assessment of collective assets in some areas made the collective assets at a low price. For example, in the process of collective enterprise restructuring, the assessment of plant and equipment and other tangible assets has been given more attention and some standards have been formulated. However, the evaluation of special intangible assets such as trademarks and goodwill has neither the emphasis nor the standard , Not even evaluated. The corporate trademark, goodwill is the use of collective assets created, the value of several million, or even tens of millions of dollars. No assessment of this part of the assets will undoubtedly result in the loss of collective assets. A small number of enterprises even give free rein to the managers or employees of the collective assets to restructure