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国企改制中的财务会计问题探微

Exploration of the Financial and Accounting Issues of State-owned Enterprise System Reform
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摘要 国企改制中的财务会计工作是十分重要的,但是在国企改制过程中却出现了一系列财务问题,为了推进国企改制的顺利进行,确保国有资产的安全,必须进行清产核资、界定产权、正确处理好股权设置以及防止国有资产流失等问题。 The Financial Accounting is very important to State-owned Enterprise Reform,However. the process of restructuring state- owned enterprises have emerged in a series of financial problems. To promote the smooth restructuring of state-owned enterprises and ensure the safety of state assets, we must conduct an audit of the assets of defined property rights, installed correctly handle and prevent the loss of state-owned assets, such as equity issues.
作者 张艺慧
出处 《理论观察》 2007年第1期96-97,共2页 Theoretic Observation
关键词 国企改制 财务 会计 restructuring state- owned enterprises,Finance, Accounting
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