施工企业改制过程中净资产确认问题的探析

An Analysis on the Problem of Net Capital Ensurance in the Process of Construction Enterprises System-changing

本文以施工企业改制过程中资产流失问题作为研究对象,从净资产指标的构成角度出发,分析施工企业国有、集体资产整体出让过程中出现的净资产与企业实际价值严重背离形成原因及危害,提出真实反映企业价值,解决净资产不实应采取的措施。

This paper regards the problem of capital loss in the process of changing eonstruc＇don enterprises system as research object. For the angle d the formation d net capital target, it analyzes on the forming cause and harm against net capital and enterprises＇ real value appeared in dae process of selling ggovemment and collective capital of construction enterprises and Fats forward the value reflected itself really and corrects the measure d unreal net capital.