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1994年7月1日起开始执行的《中华人民共和国公司法》明确规定,国有企业改建为有限责任公司或股份有限公司的国有资产都必须经过国家批准的评估机构进行详细评估、核实财产、重新确定国有资产价值。一、资产评估的特点资产评估具有现实市场性、预测性和公正性等特点,现就现实市场性进行简要说明。1、资产评估的现实性,反映资产现状完全以现实存在为准绳。它摆脱了财务会计连续性规则,直接以现实存在的资产为
The “Company Law of the People’s Republic of China”, which came into effect on July 1, 1994, clearly stipulates that state-owned assets converted from state-owned enterprises to limited-liability companies or joint-stock companies must undergo state-assessed assessment agencies to carry out detailed assessments, verifications of property, and reinstatement. Determine the value of state-owned assets. I. Features of Asset Assessment Asset assessment has characteristics of realistic marketability, predictability, and fairness, and is now briefly described in terms of actual marketability. 1. The reality of asset assessment reflects the fact that the current status of assets is completely based on real existence. It gets rid of the financial accounting continuity rules, directly to the real existing assets