近年来，我国国有企业改革取得了重大进展，国有企业效益显著提高，为国民经济平稳较快发展作出了重要贡献。同时，伴随着以出资人主导的监管体制的建立和完善，国有企业资产流失的情况较上世纪90年代已大为减少。然而，新的形势下，各种国有企业资产隐性流失的情况却不断出现，对经济社会发展产生诸多危害，如何进一步加强国有企业资产的监管，防止国有资产流失，成为国有资产监管和国有企业改革的一个新的难题。 学术界、企业、政府部门对国有企业资产流失的研究由来已久，但大多是针对上世纪90年代国有企业资产流失的情况。而经过了近10年的发展，国有企业的管理水平和国有资产的监管能力已大幅提升。如今的国有企业资产流失出现许多新的类型，隐蔽性更强，更难以监管。本文将介绍新时期下国有企业资产隐性流失的现状，分析其中的深层次原因，并提出相应的监管对策，对防止国有资产流失、深化国有企业改革、提升国有资产监管水平具有一定的理论和现实意义。 本文共六个部分。导言部分提出了研究问题，并对国内学者的研究成果进行了综合阐述，界定了本文的研究对象——国有资产隐性流失的概念，介绍了研究方法和相关理论。第二部分介绍了我国国有企业资产隐性流失的5个渠道和5个特点，并用数理统计的方法对流失量进行了估计。第三部分从法律体系、公司治理、监督体制、产权交易、内部控制等5个层面探讨了国有企业资产隐性流失的原因。第四部分指出了国有企业资产隐性流失对中国经济社会发展的危害，包括导致社会财富的损失，加剧财富占有两极分化，败坏社会风气，降低国有企业竞争力等。第五部分，进行了案例分析。最后提出了防范国有企业资产隐性流失的对策，包括健全法律法规，完善公司治理机构，加强内外部监督，规范产权交易市场，完善企业内部控制等。

In recent years, state owned enterprise of China has got great improvement,the operation of state owned enterprise has become more effective ,which has contributed to the national economy’s rapid growth. At the same time, under the establishment of supervision and administration system leaded by promoter, the asset-loss of state owned enterprise has been reduced a lot compared to 1990s. However, in the new situation, different kinds of invisible asset-loss of state owned enterprise have emerged constantly, which causes much damage. How to improve the state owned enterprise’s supervision and administration system to prevent the asset loss has become a new conundrum. The academic circles、the enterprises and the government have studied on the program of asset-loss of state owned enterprise for a long time, but most of the cases are about the asset-loss of state owned enterprise in 1990s. And through ten years’ growth, the standards of supervision and administration system have been improved greatly. At the same time, more ways of asset-loss of state owned enterprise appear, which is more invisible and more difficult to supervise. This paper will summarize the different ways of asset-loss of state owned enterprise, analyze the deep-rooted reasons behind the abnormal phenomena, and offer the corresponding countermeasures, which will be of momentous and far-reaching significance for state owned enterprise reforming、state owned enterprise supervision and administration system improving、asset of state owned enterprise protecting from the viewpoint of theory and practice. This paper is divided into six parts. The introduction offers the problem, and summarizes current domestic research findings, then defines the concept of invisible asset loss combined with study methods. The second part introduces five ways and five characteristics of the asset-loss of state owned enterprise, and evaluates the amount. The third part analyzes the reasons behind the asset-loss of state owned enterprise, including the incomplete law system、poor company management mechanism、weak supervision system、flawed property right-trading market and internal controlling system. The fourth part points out the damage of asset-loss of state owned enterprise to social development, including social wealth loss 、corruption of social morality 、polarization between the rich and the poor、decease of competitiveness for enterprises. The five part studies on the specific cases. The last part offers the countermeasures to prevent the invisible asset-loss of state owned enterprise, including perfecting legal system, bettering management mechanism，strengthening internal and external supervision，standardizing property right-trading market order and improving internal controlling system.