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本文结合电力体制改革,分析了资产剥离相关会计处理及信息披露问题,并结合电力企业自身特征,探讨了电力企业资产剥离可能面临的特殊问题。
Combining with the reform of power system, this paper analyzes the accounting treatment and information disclosure issues related to asset divestiture. Combining with the characteristics of power enterprises, this article discusses the special problems that power enterprises may face in the process of asset divestiture.