也谈股份制改组中按资产评估结果调整帐项的必要性——兼与葛徐同志商榷●阎秀敏当前我国股份有限公司的建立主要不是新企业的创立，而是在国有或集体所有制的老企业基础上改组，因此存在着改组前的资产评估和按照评估结果进行帐务调整工作。这些工作在实际操作中遇到一些... On the Necessity of Adjusting the Accounts According to the Assets Appraisal Results in the Reshuffle of Joint-stock System - Also to Discuss with Comrade Ge Xu ● Yan Xiu-min At present, the establishment of our country Co., Ltd. is not mainly the establishment of new enterprises, but also the establishment of new enterprises in state-owned or collectively-owned enterprises Based on the reorganization, so there is a reorganization of the assets before the assessment and assessment results in accordance with the adjustment of accounts. These work encountered some in practice ...