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1、资产评估中的财产损失、不实资产、坏帐的处置凡涉及产权转让的改制、出售、兼并、破产、整体改制行为,必须由中介机构进行资产评估,由控股公司、国资办确认。根据市财政局、市国有资产管理办公室沪财企(1997)113号、沪国资产(1997)207号《关于本市市属国有工业企业财产损失、坏帐损失和不实资产核销的审批权限和财务处理等具体规定的通知》,结合一些控股公司实际操作情况,整体改制企业必须先审计后评估,剥离改制企业资产可直接评估。2、产权交易政策根据沪国资产(1999)192号《关于进一步完善产权交易过程中产权变更工作的通知》精神,凡属公司制企业整体产权转让,公司制企业的部分产
1. Property Assets Assets Loss, Illegal Assets and Disposal of Bad Debts Where the restructuring, sale, merger, bankruptcy and overall restructuring involving the transfer of property rights must be evaluated by intermediary agencies, they shall be confirmed by the holding company and the SASAC. According to the Municipal Bureau of Finance, the State-owned Assets Management Office of Shanghai Municipality Hu Cai Qi (1997) No. 113 and Shanghai Assets (1997) No. 207, the examination and approval of property loss, bad debt loss and non-performing assets write-off of the municipal state-owned industrial enterprises Authority and financial management and other specific provisions of the notice, "combined with the actual operation of a number of holding companies, the overall restructuring of enterprises must be audited first assessment, divestiture of the restructuring of the assets can be directly assessed. 2. Property Transaction Policy Pursuant to the spirit of Shanghai State Assets (1999) No. 192 Notice on Further Improving Property Rights Changes in the Process of Equity Transaction, all property ownership of a corporate enterprise