论文部分内容阅读
随着企业体制改革的深化,确定和管理国家资产以及建立与完善企业的外部约束机制已成为完善承包制、试行股份制的重要环节。另一方面,企业经营自主权扩大以后,相互间的资产交换和兼并也逐步出现。为此对企业有关资产(有形的及无形的)的实际价值量进行全面、科学的评估,并建立起一整套规范化评估制度体系是一项重要而又紧迫的工作。一资产评估(Assets Appraisal)是商品经济中计算各种资产现时价值量,涉及会计、审计和税收等多项领域的经济财务活动。由于价值规律的作用以及在使用过程中所产生的价值消耗,各种资产在不同时期的价值量是不同的。为了保持交换、分配和核算的合理性,商品
With the deepening of the enterprise system reform, the identification and management of state assets and the establishment and improvement of the company’s external restraint mechanisms have become an important part of the improvement of the contracting system and the trial of the joint-stock system. On the other hand, after the expansion of business autonomy, mutual asset exchanges and mergers have gradually emerged. To this end, a comprehensive and scientific assessment of the actual amount of assets (tangible and intangible) in the enterprise and the establishment of a set of standardized assessment system is an important and urgent task. An Assets Appraisal is an economic and financial activity in the commodity economy that calculates the current value of various assets, covering accounting, auditing, and taxation. Due to the role of the law of value and the value consumed during use, the amount of value of various assets in different periods is different. In order to maintain the rationality of exchange, distribution and accounting, commodities