With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a mod...With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a modern enterprise system,asset restructuring plays a pivotal role in improving the economic efficiency of enterprises,optimizing the allocation of social resources,and promoting both,social and economic development.Therefore,based on the existing problems of enterprise asset restructuring accounting,this paper discusses the causes of the accounting deficiencies in enterprise asset restructuring from various perspectives,including asset restructuring concept,financial authority and responsibility authority,as well as commercial credit,and subsequently proposes corresponding optimization strategies,which include strengthening asset valuation,enhancing information disclosure of connected transactions,improving relevant accounting standards,as well as strengthening information audit and improving related systems.展开更多
In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account mo...In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account model. Sweden＇s successful experience proved the superiority of this model： help to ease transition cost pressure, is conducive to the strengthening of labor participation motivation and inhibition of early retirement behavior, suitable for the current situation of the capital market, but the mountain in Sweden＇s unique system established background with China, coupled with the nominal account model, with its own defects and makes the model does not allow China to fully replicated.展开更多
文摘With the rapid development of social economy,the sense of urgency among enterprises is increasing.The primary reason for this is the fierce competition among enterprises.As an important strategy for establishing a modern enterprise system,asset restructuring plays a pivotal role in improving the economic efficiency of enterprises,optimizing the allocation of social resources,and promoting both,social and economic development.Therefore,based on the existing problems of enterprise asset restructuring accounting,this paper discusses the causes of the accounting deficiencies in enterprise asset restructuring from various perspectives,including asset restructuring concept,financial authority and responsibility authority,as well as commercial credit,and subsequently proposes corresponding optimization strategies,which include strengthening asset valuation,enhancing information disclosure of connected transactions,improving relevant accounting standards,as well as strengthening information audit and improving related systems.
文摘In view of the fact that has been troubling the empty individual account problem, many scholars advocate the endowment insurance system in China without the need for individual accounts, the Swedish name of account model. Sweden＇s successful experience proved the superiority of this model： help to ease transition cost pressure, is conducive to the strengthening of labor participation motivation and inhibition of early retirement behavior, suitable for the current situation of the capital market, but the mountain in Sweden＇s unique system established background with China, coupled with the nominal account model, with its own defects and makes the model does not allow China to fully replicated.
