简介公司准改组○天津财经学院姜淑兰准改组是指公司发生财务困难不经过办理种种法律手续、支付必要费用，而为各项资产和公司股本确立新的计价基础所适用的一种程序。准改组在美国３０年代开始流行，得到执业会计师协会下属的会计程序委员会承认，美国证券交易委员会也承... Introduction The company’s quasi-reorganization ○ Tianjin University of Finance and Economics Jiang Shulan The reorganization is a procedure applicable to the company’s financial difficulties, which does not go through various legal procedures and pay the necessary expenses, but establishes a new pricing basis for each asset and company’s share capital. The quasi-reorganization began in the United States in the 30’s and was recognized by the accounting program committee of the Certified Public Accountants Association. The Securities and Exchange Commission of the United States also accepts...