论文部分内容阅读
随着经济的发展和经济体制改革的深入进行,出现了诸多旨在提高经济效益的经营方式和管理体制,如承包经营、租赁、联营、中外合资、中外合营、股份公司等。这些新的经营方式和管理体制一般均涉及国有资产的产权变动问题。为防止国有资产的流失和加强对现有资产的管理,正确反映国有资产价值量及其变动情况,国家国有资产管理局颁布了一系列文件,指出在国有资产产权变动时必须进行资产评估,即依据一定的程序、原则,运用特定的
With the development of the economy and the deepening of economic system reforms, many operating methods and management systems aiming at improving economic efficiency have emerged, such as contracting operations, leasing, joint ventures, Sino-foreign joint ventures, Sino-foreign joint ventures, and joint-stock companies. These new management methods and management systems generally involve changes in the property rights of state-owned assets. In order to prevent the loss of state-owned assets and strengthen the management of existing assets, and correctly reflect the value of state-owned assets and their changes, the State-owned Assets Administration Bureau has issued a series of documents stating that assets must be evaluated when the ownership of state-owned assets changes. Certain procedures, principles, use specific