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事业单位转企改制就是对生产经营性事业单位按企业法人的要求,以一定的程序和方式进行成建制、承债式转制为民有民营的有限责任公司。转制过程中涉及的资产转制和职工劳动关系转换两大问题均与资产、负债及净资产值的准确、合理、公允地确定有着直接的关系,这是贯穿于整个转企改制过程中的重点,必须认真把握好各个环节的财务工作,并做出相应的会计处理。
Institutional restructuring is the restructuring of production and operation of public institutions according to the requirements of corporate entities, with a certain degree of procedures and methods into a system of debt restructuring for private owned limited liability company. The two major issues involved in the conversion of assets and the conversion of employee labor relations involved in the conversion process are all directly related to the accurate, reasonable and fair identification of assets, liabilities and net asset value. This is the key point in the restructuring of the whole enterprise, We must take every aspect of the financial work and make corresponding accounting treatment.