上市公司改制中财务审计和资产评估的关系研究

A Study on the Relationship of Finance Auditing to Assets Evaluation in the Reform of Listed Corporation

上市公司改制中财务审计和资产评估的关系研究□王建春随着１９９７年１００亿新股上市额度的确定，将有一大批企业走向上市公司的行列。这标志着我国证券市场将得到进一步发展壮大，同时也意味着市场经济的规范性和有序性需进一步加强。作为证券市场发展的主要任务的大量...

Abstract There are some special meanings for listed corporations to reform their business financial report, because the information is not only to be real, dependable, but also to be practical. Given the above characteristics of business financial report information should be guaranteed during reform, financial auditing and assets evaluation play respectively important role, and also form two different responsibility.