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一、在清产核资中,企业和经同级财政部门批准实行企业化管理的事业单位要进行资产价值重估工作。拟实行股份制改造和合资、合营、兼并等产权发生变化的全民所有制企业、单位,可将资产价值重估和资产评估结合进行。行政、事业单位(非企业化管理),中外合资、合作企业及实行股份制并已经过资产价值重估的全民所有制企业,不进行资产价值重估。非全民所有制为主的国内合资、合作、联营、股份、集体和其他企业,也暂时不进行资产价值重估。
First, in the verification and verification of assets, enterprises and public institutions approved by the financial departments at the same level to conduct enterprise-based management shall conduct a revaluation of their assets. The joint-stock reform and joint ownership, joint ventures, mergers and other property rights changes in the implementation of the ownership of the state-owned enterprises, units, revaluation of assets and assets can be assessed together. Administratively, institutions (non-enterprise management), Sino-foreign joint ventures, cooperative enterprises and the implementation of the joint-stock system and has revalued the value of the assets of the state-owned enterprises, no revaluation of assets. Domestic joint ventures, cooperation, joint ventures, shares, collectives and other enterprises that are not under the ownership of the whole people are also temporarily not revaluating their assets.