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企业整体拍卖是乡镇企业产权制度改革的一种形式。在买方竞价获胜并支付拍卖价款之后,依法取得了被拍卖企业的所有权,为了保持财务处理上的连续性,在买方接管企业的同时,应当交接原有企业的会计资料,并在这个基础上实施财务重整。企业的财务重整工作应当在新的权力机构(董事会、股东会)的领导下,按照“两则”及有关法规、制度进行。 笔者以为,在企业进行财务重整时,应设置“财务重整损溢”科目。该科目的借方核算财务重整中所接受的负债和损失,借方发生额反映取得该企业产权的全部成本;该科目的贷方核算财务重整中依法取得的资产及其
The overall enterprise auction is a form of reform of the property rights system of township enterprises. After the buyer wins the bid and pays the auction price, it acquires the ownership of the auctioned enterprise according to law. To maintain continuity in financial processing, the buyer should take over the accounting data of the original company and implement it on the basis of taking over the company. Financial reforming. The financial restructuring of an enterprise shall be conducted under the leadership of the new power organization (the board of directors, the shareholders’ meeting) in accordance with the “two” and related regulations and systems. The author believes that when the company performs financial reorganization, it should set “finance reform and loss” subjects. The debit account of this subject accounts for the liabilities and losses accepted in the financial reorganization. The debit amount reflects the full cost of obtaining the company’s property rights; the credit of this account is used to account for the legally obtained assets in the financial reorganization and its