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地方国有企业在改建工作中,不论是整体改建、分立式改建,还是合并式改建,都应注重以下财务处理问题:1、对改建企业有形资产的处理。改建企业要向同级财政部门提出改建申请,并聘请有资格的中介机构对企业全部有形资产(包括流动资产、固定资产、长期投资和其他资产等),进行评估、核实,同时,重编资产负债表、损益表等财务报告及财产清册等。财政部门要确认把关,确保国有资产
In the rebuilding of local state-owned enterprises, either the overall reconstruction, the separate reconstruction or the merger reconstruction should focus on the following financial issues: 1. The disposal of the tangible assets of the reorganized enterprises. The rebuilt enterprise shall submit a request for rebuilding to the financial department at the same level and employ a qualified intermediary agency to evaluate and verify all the tangible assets of the enterprise (including current assets, fixed assets, long-term investments and other assets) and at the same time, reorganize the assets Balance sheet, income statements and other financial reports and property inventory. Financial departments should check and ensure that state-owned assets are secured