摘要
随着我国市场经济的发展,所有国营企业陆续地都要进行体制改革。在国企改制中,对国有资产进行评估是一项基础性工作,涉及的问题很多。在诸多问题中,健全对国有资产评估活动进行约束的机制,解决国有资产所有者权益的虚化问题,确定国有资产评估重点范围和方法体系,提高资产评估人员素质,是实现国有资产评估客观、公允的重要措施。
All our state enterprises system will be reformed with the development of our market ecoromy.That is called the state enterprises reform.It is a basic word to evaluate the state enterprises assets in the course of the reform of the state emterprises systery and involves a lot of questions.However.it is a foundemental way out for the objective just and sound evaluation of the state enterprises assets to perfect the restriction mechanism of the stafe assets evaluation, solve the questions to empty the state-owner's equity determine the key scope of the asset evaluation and method system and raise the persomnel quality to evaluate the state assets.
出处
《陕西教育学院学报》
2003年第1期27-29,91,共4页
Journal of Shaanxi Institute of Education
基金
西安财经学院科研基金项目(01JMY30)