经过十多年股份制改造的探索 ,我国已形成了相应一整套成熟的理论和方法。然而 ,目前在我国企业股份制改造实际操作中 ,仍然存在许多问题 ,尤其在账务处理上很不统一。为此 ,笔者就企业股份制改造过程中有关账务处理进行了归纳和整理 ,以供参考。一、资产评估时的账务处理企业 After more than a decade of exploration of joint-stock reform, our country has formed a corresponding set of mature theories and methods. However, there are still many problems in the actual operation of the shareholding system reform in our country, especially in the handling of accounts. For this reason, the author has carried on the summary and the collation about the account processing in the shareholding system reform for reference. First, the asset evaluation of the accounting treatment of enterprises