论文部分内容阅读
《注册会计师通讯》1991年第4期发表王孙能同志所作《中外合资企业资本验证与国内资金信用验证的一些典型问题》(以下简称《王文》)一文,谈到“国内企业资金信用的查验”,阅读之后颇有启发,但有些内容较难理解,现将个人的不成熟看法,提供参考.1.评估一个企业的资金信用状况,必须以企业法人为单位进行分析,对企业法人的附属单位,不应单独进行评估查验.《王文》在举例中以一个企业(包括三个级别在内)的财务状况,进行资金信用分析为例,说明分别按三个企业进行分析的结果,与以一个企业的合并资金平衡表进行分析的结果,并不一致.众所周知,“全民所有制企业法人以国家授予它
“CPA Newsletter” 1991 the fourth issue of Comrade Wang Sun can be made by the “Sino-foreign joint ventures capital verification and verification of domestic funds, some of the typical problems” (hereinafter referred to as “Wang Wen”) a text, talking about “domestic enterprises credit verification of funds ”, After reading a lot of inspiration, but some of the content is more difficult to understand, now the immature personal views, for reference .1 assessment of a company’s financial credit status, must be based on the corporate unit of analysis, corporate subsidiary Units, should not be separately assessed test. “Wang Wen” in an example of a business (including three levels, including the financial status of the financial credit analysis as an example, respectively, according to the results of the analysis of three companies, and The results of an analysis conducted on the basis of the consolidated balance sheet of an enterprise are not consistent. As we all know, "a wholly state-owned enterprise legal person grants it