在企业改制上市的过程中,绝大部分企业为了达到特定的目的,都要对原企业的资产进行剥离与分拆,企业的资产剥离直接影响企业的融资能力和今后的发展,但是目前资产剥离尚未形成成熟的理论,对于如何剥离、应遵循哪些原则、剥离中有关具体的会计处理问题等等,尚无法律、法规来明确规范,实践中存在很大的随意性,产生了种种弊端,本文拟就上述问题做一些粗略的探讨。一、资产剥离的具体操作目前改制企业在进行资产剥离的具体操作时,多采用逆向剥离法,先确定募集资金量、发行额度、发行价格,从而倒推 In the process of restructuring, the vast majority of enterprises in order to achieve a specific purpose, should be stripped of the assets of the original business and spin-offs, corporate asset divestiture directly affects the ability of corporate finance and future development, but the current divestiture There is no mature theory yet. There are no principles and rules about how to peel off, which principles should be followed, and the specific accounting problems in the peel-off. There is no law and regulation to regulate the practice. There is a lot of randomness in practice, It is proposed to make some rough discussions on the above issues. First, the specific operation of the divestiture of assets At present, the restructuring of enterprises in the specific operation of divestiture, the use of reverse-strip method, first determine the amount of funds raised, the issue of quotas, issue price, and thus push back