国企改制中不良资产账务问题处理

Analysis of the Accounting Treatment of Non-performing Assets of State-Owned Enterprises

随着我国经济发展逐步跨入全球化的历程,经济体制也处于深入改革之中,国有企业作为我国国民经济的支柱,也处于不断的变革之中。然而由于在改制过程中的不良资产账务的处理不当,严重制约国企的整体发展。通过对国企改制中不良资产账务产生原因及现状进行分析,试探讨相应的解决对策,以期对促进国有企业的可持续发展作出贡献。

With China＇s economic development has gradually entered the globalization process,the economic system is also in-depth reforms,the state-owned enterprises as the backbone of our national economy,but also in constant change.However,due to improper handling of the accounts of non-performing assets in the restructuring process,has seriously hampered the overall development of the state-owned enterprises.Analyze the causes and current situation of SOEs in non-performing assets accounts,try to explore the appropriate countermeasures,in order to contribute to the promotion of the sustainable development of the state-owned enterprises.