国有中小企业整体资产置换会计处理

Accounting Handling in the Replacement of National Small-and-medium-siced Enterprise's Integral Assets

随着经济体制改革纵深进行 ,国有中小企业经营方式发生了重大变化 ,资产置换、股权交换、存量资产重组等经济业务越来越多。国有中小企业转换经营机制中涉及少量补价的整体资产置换的会计处理要合理。

The operational fashions of state-owned middle and small enterprises have changed a great deal in pace with development in depth for economic system reforms. There are more and more economic businesses in bartering with assets, stock's equity transaction and Feorganization about holding assets. It should berational in accounting handling to bartering with assets as a whole with a few currency compensation in change operational mechanism for state-owned middle and small enterprises.