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目前,现代企业制度正在全国范围内推行,现代企业制度的核心是产权关系的明晰和确定,即明确国有资产的所有权属于国家,企业由国家授权享有对国有资产的经营权,并对国有资产负有保值增殖的义务,准确全面地核算国有资产现值存量则是实现现代企业的基本前提之一。东航作为一个其主要资产即将在海外上市的国家大型企业集团,其资产现值存量核算的准确性,直接关系到国有资产是
At present, the modern enterprise system is being implemented nationwide. The core of the modern enterprise system is the clarity and determination of the property rights relationship. That is to say, ownership of state-owned assets belongs to the state. Enterprises are authorized by the state to enjoy the right to operate state-owned assets, and they are also responsible for state-owned assets. The duty to preserve and multiply, and to accurately and comprehensively calculate the current value of state-owned assets, is one of the basic preconditions for modern enterprises. As a major national enterprise group whose major assets are to be listed overseas, China Eastern Airlines’ accuracy in the calculation of the current value of its assets is directly related to the state-owned assets.