职工持股企业会计处理探析

Probe to Accounting Treatment in Enterprises of Staff Shares

职工持股是企业改革的一条重要途径 ,随着采用职工持股办法对企业进行改造 ,对于国有企业如何置换为职工持股企业 ,以及对职工持股企业收益分配等事项的财务会计处理 ,则成为一个亟待解决的问题。

To allow employees to hold the shares is an important way of enterprise reform.As this method of staff shares is adopted in the transformation of the enterprises,the way how to replace SOEs with SOSEs(enterprises of staff shares)as well as how to make the accounting treatment concerning the earnings allocation in the SOSEs has become important problems demanding prompt solution.