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目前,国有企业股份制改组是我国股份制试点范围内的一项重要内容。股份制经济的核心问题是企业产权的明晰化、具体化,这是合理划分股东权益的基础。因而,通过资产评估对现有企业资产进行产权界定是股份制改造的首要环节。本文拟就国有企业股份制改组中,如何结合我国的实际情况,合理地进行资产评估加以论述。 一、进行资产评估的必要性 国有企业股份制改组是指国有企业的净资产(资产减负债)折股作为国有股份,通过向其他法人和个人出售部分国有股份或向国家授权的投资部门、其他法人和个人发行部分新股,把原来的企业改组为公司。在改组过程中,为了准确反映资产的产权,确定企业可折股价值,必须对国有企业的资产进行评估。具体为:
At present, the joint-stock restructuring of state-owned enterprises is an important part of China’s shareholding pilot. The core issue of the joint-stock economy is the clarification and concretization of corporate property rights, which is the basis for the rational division of shareholder rights and interests. Therefore, to define the property right of existing enterprise assets through asset evaluation is the most important part of the joint-stock reform. This article intends to discuss how to combine the actual situation of our country and reasonably evaluate the assets in the joint-stock restructuring of state-owned enterprises. I. Necessity of conducting asset assessment The joint-stock restructuring of state-owned enterprises refers to the conversion of state-owned enterprises’ net assets (assets minus liabilities) into state-owned shares, and the sale of some state-owned shares to other legal persons and individuals, or investment departments and other legal entities authorized by the state. And individuals issued some new shares and reorganized the original company into a company. In the process of restructuring, in order to accurately reflect the property rights of assets and determine the value of the company’s convertible stocks, it is necessary to evaluate the assets of state-owned enterprises. Specifically: