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国有企业股份制改制是国有企业制度改革的重大变革,其目的是搞活国有企业,提高国有资产运营效益,使国有企业摆脱困境,发挥更大潜力。为在国有企业股份制改制中确保资产合理合法使用和流动。提高资源配置效率,应采取更加有效的措施: 一、国有企业股份制改制中资产管理的具体操作方式。 (-)国有企业股份制改制时产权界定、资产评估行为的规范化与民间审计的公正性。 产权界定是涉及面较广,政策性很强,操作有严格要求的工作,它涉及国家所有制结构政策和经济发展政策。产权转移变更、重组涉及到不同所有者之间的利益关系,它要经过生产要素市场的公平交易来实现。这时资产评估已不是企业内部经济核算问题,而反映为资产市场业务,资产市场为买卖双方提供公平交易的环境,双方都有组织资产评估的权力。股份公司的资产负债表等按规定接受注册会计师的检查,但由于注册会计师是企业出钱雇用的,若不发生极为重大的情况,他们不会作出对该企业不利的事情,这对国家正确管理国有资产提出了挑战。这要求资产所有者和法人经营者在对国有资产进
The joint-stock reform of state-owned enterprises is a major reform in the reform of state-owned enterprises. Its purpose is to invigorate state-owned enterprises, improve the operational efficiency of state-owned assets, and help state-owned enterprises out of their predicament and realize greater potential. In order to ensure the rational and legal use and flow of assets in the joint-stock reform of state-owned enterprises. To improve the efficiency of resource allocation, more effective measures should be taken: 1. The specific operation methods of asset management in state-owned enterprises in joint-stock restructuring. (-) The definition of property right, the standardization of assets appraisal and the impartiality of private audit during the reform of state-owned enterprises’ shareholding system. The definition of property rights is a work that involves a wide range of policies, has a strong policy, and requires strict operations. It involves the state ownership structure policy and economic development policy. Changes in property rights transfer and reorganization involve the relationship of interests between different owners. It needs to be achieved through fair trade in the market for production factors. At this time, asset assessment is not a matter of internal corporate economic accounting. Instead, it is reflected in the asset market business. The asset market provides an environment for buyers and sellers to provide fair trade. Both parties have the right to assess assets. The company’s balance sheet, etc. is subject to the inspection of a certified public accountant as required. However, since the certified public accountant is a company that hires the company to pay for the employment, if it does not happen, they will not make things that are unfavorable to the company. This is a correct management of the country. State-owned assets pose challenges. This requires asset owners and corporate managers to enter into state-owned assets.