国有施工企业资产评估结果的会计处理方法

Accounting Treatments to the Result of State-Owned Construction Enterprise Asset Evaluation

针对目前国有施工企业改制过程中资产评估发生的增值和减值及企业所得税的纳税调整等问题,从会计实务的角度出发,探讨了施工企业进行资产评估结果的会计处理方法,以及在企业所得税纳税调整等方面应注意的具体事项.

Aiming at the problems of increase or decrease in value and business income taxes adjustment accompanying the state-owned construction enterprise asset evaluation in the course of contemporary reformation, this paper, in the view of accounting practice, suggests some accounting treatments to the result of the asset evaluation and some matters that need pay special attentions to business income taxes adjustment.