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随着我国提出让市场在经济资源的配置中起决定性作用,市场的地位显得越来越重要。企业的改制正是为了能更好地适应市场,寻求更大的发展。但是在企业的改制过程中难免会存在一些财务会计上的问题,例如企业资产的评估、产权界定以及股权的设置等问题,这些问题如果不加以妥善处理很可能影响到改制后企业的效益。本文首先分析企业改制中的财务会计问题,然后针对性的提出处理方法,以帮助企业顺利完成改制工作。
As our country proposes that the market play a decisive role in the allocation of economic resources, the market position is becoming more and more important. The restructuring of enterprises precisely is to be able to better adapt to the market, seeking greater development. However, some problems of financial accounting will inevitably exist in the process of enterprise restructuring, such as the assessment of corporate assets, the definition of property rights and the establishment of equity. These problems, if not properly handled, may affect the efficiency of the enterprises after the restructuring. This article first analyzes the financial accounting problems in the enterprise restructuring, and then puts forward the handling methods aimed at helping the enterprises successfully complete the restructuring work.