国有企业改组为股份制公司的若干会计问题

Some Accounting Questions about state Enterprise Restructured to Joint-stock Company

文章首先针对资产评估后的会计调帐与不调帐的问题进行了探讨；并就如何进行资产剥离以及剥离后如何进行报表的调整展开了论述；文章表述了土地使用权的受让，租赁、入股问题和5种特殊形式股份入股的会计处理方法；最后就股票发行费用的处理提出了个人的建议。

Firstly, the paper discuss the question is whether we adjust account after the assets assessement or not. Secondly,the paper will tell you the way to separate the assets and how to adjust the financial statement according to the different time of separating these assets, Thirdly, the paper reconts the method about that the land use right is being assigned, leased and become share of stock, Lastly , the write rproposes the suggestion about howe to deal with the expense of stock issued.