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企业整体资产发生产权变动时,如中外合资、合作、改组为股份公司、组建集团公司等其资产评估的基准日的基准数(以下简称基准数)如何确定问题,目前国家有关资产评估法规文件并没有统一规定或者规定不明确,实践运作不尽统一,评估机构所评资产范围和国有资产行政管理部门的最后确认也各行其是:有的评估价值包括原产权归属不清、各项挂帐损失,如财产盘盈、盘亏、报废、毁损、
When changes occur in the property rights of the company’s overall assets, such as how to determine the benchmark dates for the assessment of its assets (hereinafter referred to as benchmarks), such as Sino-foreign joint ventures, cooperation, reorganization into stock corporations, formation of group corporations, etc. There is no unified regulation or regulations are not clear, and the practice is not uniform. The scope of assets appraised by the appraisal agency and the final confirmation of the state-owned assets administration department are also different: Some appraisal values include unclear ownership of the original property rights and losses of various debts, such as Assets are over-increase, inventory loss, scrap, damage,