论文部分内容阅读
我国公司法明确规定,股东可以用贷币及实物、知识产权、土地使用权等可以用货币估价并可以依法转让的非货币财产作价出资。而对作为出资的非货币财产应当评估作价,核实财产,不得高估或者低估作价。然而,长期以来,对非货币财产出资的评估工作存在条块分割、政出多门的问题,给国民经济的健康友展带来了较大的负面影响。目前,财政部与国家工商行政管理总局联合发布《关于加强以非货币财产出资的评估管理若干问题的通知》(财企/2009/46号),这是深入贯彻执行《中华人民共和国公司法》,进一步完善非货币财产出资的重要文件,对规范财产出资资产评估工作具有重要的意义。
The Company Law of China clearly stipulates that shareholders can make contributions at their prices with non-monetary assets such as currency and physical assets, intellectual property and land-use rights that can be valued in currency and may be transferred according to law. However, the non-monetary assets that are contributed should be assessed and valued, and the property should not be overestimated or underestimated. However, for a long time, the assessment of the contribution of non-monetary assets has been divided into several parts. The multi-government issue has had a great negative impact on the healthy development of the national economy. At present, the Ministry of Finance and the State Administration for Industry and Commerce jointly promulgated the “Notice on Some Issues Concerning the Assessment and Management of Non-monetary Property Contributions” (Cai Qi / 2009/46), which is a thoroughgoing implementation of the “Company Law of the People’s Republic of China” , Further improve the non-monetary assets of the important documents, to regulate the property investment assets evaluation is of great significance.