自90年代以来,我国的国有企业改制步伐加快,但是改制的过程中也出现了很多问题,尤其是建账处理问题,如不针对其复杂性和专业性进行完善,必然会影响到国有企业的经济效益和内部管理,阻碍国企改制的进程。本文将对国企改制中的建账处理过程进行集中阐述。 Since the 1990s, the pace of restructuring of state-owned enterprises in our country has been accelerated. However, many problems have emerged in the course of the restructuring. In particular, the problems of settling the accounts have not yet been perfected in terms of complexity and professionalism, which will inevitably affect the state-owned enterprises Economic efficiency and internal management, hinder the process of state-owned enterprise restructuring. This article will focus on the accounting process of state-owned enterprise restructuring process.