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目前以建立现代企业制度为核心的国有企业改制工作已全面展开,它涉及到许多财务与会计问题。这些问题能否得到合理解决,直接关系到国有企业改制的顺利进行。本文就国有企业改制过程中的资产评估、产权界定以及产权管理方面有争议的财务与会计问题作了分析和研究,并提出了自己的见解。
At present, the restructuring of state-owned enterprises with the establishment of a modern enterprise system as the core has been carried out in full swing. It involves many financial and accounting issues. Whether these problems can be properly solved is directly related to the smooth progress of the restructuring of state-owned enterprises. This paper analyzes and studies the issues of asset appraisal, definition of property rights and controversial financial and accounting issues in the management of property rights in the process of state-owned enterprises restructuring and put forward their own opinions.