中小型国有企业的改制大多数通过净资产的转让,再组建为有限公司,如何按照会计法和会计准则和企业会计制度的要求,及时正确完整的反映股份制改造或公司制改造过程的全貌保证国有资本的安全和职工和企业的利益不受侵害,是会计工作面临的挑战。 Most of the restructuring of small and medium-sized state-owned enterprises through the transfer of net assets, reorganized as a limited company, how in accordance with the accounting laws and accounting standards and the requirements of the enterprise accounting system, timely and correctly reflect the complete shareholding system reform or reform of the company system to ensure that the state The security of capital and the interests of employees and enterprises are not infringed, and are the challenges facing accounting work.