国企改制中企业真实价值确认审计

Enterprise True Value Confirmation Auditing in State Enterprise Institutional Reform

国有企业的改制是国家产业结构的调整、国有资产的保值增值等的必然,改制最核心的问题在于企业真实价值确认。而企业真实价值确认审计,是价值确认中的重要一环。分析了帐面价值、无形资产、评估方法等对企业价值评估的影响,总结了价值审计中应重点关注的帐面资产、无形资产以及管理层收购等方面应注意的问题与应采取的措施。

State enterprise institutional reform is necessity of state industrial structure regulation, state property hedging and value increasing, property right pluralizing construction, and that the kernel is enterprise true value confirmation. While the true value confirmation auditing is most important link in value confirmation. After analyzed the impacts of enterprise value assessment from book value, immaterial assets, evaluating methods, summarized problems should be paid attention to such as book assets, immaterial assets and administrative layer procurement etc. and measures should be done about as well.