企业改制一般都要经过审计、评估、立项确认等过程,从评估基准日到改制调账日经历很长一段时间,在这段时间内企业往往还在继续经营,本文拟对企业改制资产评估结果的会计处理的一些问题进行探讨。一、企业改制资产评估增值的会计处理(一)评估增值的确认资产评估增值是指资产评估 Enterprise restructuring generally go through the process of audit, assessment, project validation, from the assessment of the benchmark date to the restructuring and reconciliation Day has gone through a long period of time, during this period often enterprises still continue to operate, this paper intends to assess the results of corporate restructuring of assets Some problems of accounting treatment are discussed. First, the restructuring of the enterprise value-added accounting assessment of asset management (a) the assessment of value-added asset value-added assessment refers to the assessment of assets