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随着我国社会主义市场经济建设的不断发展和完善,企业为了实现创新发展开始了一系列改制活动,企业重组是其中最普遍的方式。一般情况下,企业选择重组的方式和具体措施有着较为明显的差异,在重组活动中,重组会计处理扮演着十分重要的作用,直接影响着企业进行重组的效率和效果,企业需要深入分析重组会计的特点。
With the constant development and improvement of China’s socialist market economy, enterprises started a series of restructuring activities in order to achieve innovation and development. Enterprise restructuring is the most common way. Under normal circumstances, enterprises choose to reorganize the way and the specific measures have more obvious differences in the reorganization activities, the restructuring of accounting plays a very important role in the restructuring of enterprises directly affect the efficiency and effectiveness of restructuring enterprises need to analyze in-depth restructuring of accounting specialty.