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企业兼并作为产权转让的一种形式,给会计工作带来一系列改革问题。笔者曾直接参加六家企业兼并中的产权转让工作,并对其他八家企业作了调查,现就产权转让中会计改革的几个问题提出如下的一些想法。一、适应企业兼并,必须建立满足宏观管理产权需要的会计管理体制会计兼并的深刻意义,在于改变了公有资产的运行机制,使有限的资源得到合理配置,促进宏观经济效益的不断提高。这就要求会计工作为政府和企业提供信息咨询,为产权转让的宏观决策服务。我认为,主要体现在兼并中的三个工作环节上:
The merger of enterprises as a form of property rights transfer brings a series of reform issues to the accounting work. The author once directly participated in the transfer of property rights in the merger of six companies and conducted investigations on eight other companies. He now puts forward the following ideas on several issues concerning accounting reforms in the transfer of property rights. First, to adapt to mergers and acquisitions, the need to establish the accounting management system to meet the needs of macro-management of property rights The deep significance of accounting and mergers lies in changing the operating mechanism of public assets, so that a limited allocation of reasonable resources, and promote the continuous improvement of macroeconomic benefits. This requires the accounting work to provide information consultation for the government and enterprises, and to serve the macro decision-making of property rights transfer. I think it is mainly reflected in the three work links in the merger: