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近年来,我国企业纷纷进入产权改革领域。其中:90%的大型国有煤炭企业改革中涉及到企业合并、分立和资产重组等大量复杂的会计业务,国家国资委、财政部、国家税务总局在国企改革的大背景下先后出台了《企业公司制改建有关国有资本管理与财务处理暂行规定》、《企业合并分立业务有关所得税问题通知》《企业资产评估暂行办法》等相关政策,同时新《公司法》《企业会计准则》也相继施行。本文结合上述规定,就国有煤炭企业改革中以净资产投资组建新公司各方的会计处理浅议。
In recent years, Chinese enterprises have entered the field of property rights reform. Among them, 90% of the large-scale state-owned coal enterprises involve a large number of complicated accounting businesses such as business mergers, division and assets reorganization. The SASAC, the Ministry of Finance and the State Administration of Taxation successively promulgated the "Enterprise Company Interim Provisions on the Management of State-owned Capital and Reorganization of Financial System, Circular on Issues Relevant to Income Taxes on the Separate Business of Merger of Enterprises, Interim Measures for Assets Valuation of Enterprises, and other relevant policies. Meanwhile, the new Company Law and the Accounting Standards for Business Enterprises have been implemented one after another. This article combined with the above provisions, on the reform of state-owned coal enterprises to invest in new assets of all parties to set up a new accounting treatment of party discussion.