Reform of China’s state-owned asset management system is an important component of China’s economic system reform,but also a key factor in rejuvenating the national economy.In this article,the authors analyzed the b...Reform of China’s state-owned asset management system is an important component of China’s economic system reform,but also a key factor in rejuvenating the national economy.In this article,the authors analyzed the background of the reform,summarized the reform process and discussed related question on how to deepen the reform.展开更多
Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the... Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the State Council.They kept forging ahead and carved out in an innovative spirit, and made great achievements worth celebrating in their various work.Both sales revenue and total profits of the central SOEs have been growing rapidly and synchronously, and the quality of the stateowned assets have been further improved and appeared a good momentum.……展开更多
The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agemen...The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agement of state-owned assets,and the improvement of the operating bene-展开更多
Since issued new accounting standards for enterprises in our country, our country the non-monetary assets transaction is using fair value measurement. In the fair value measurement has advantages and disadvantages. Su...Since issued new accounting standards for enterprises in our country, our country the non-monetary assets transaction is using fair value measurement. In the fair value measurement has advantages and disadvantages. Such as can response the present value of enterprise assets, improve the relevance of accounting information. But it also has some problems. Based on the application of fair value in the non-monetary assets exchange, analysis on the problems existing in the practical application, and proposes the corresponding countermeasures and Suggestions.展开更多
One of the important functions of assets valuation is to provide a fair value as the basis of mergers and acquisitions （M＆A） pricing. By using the M＆A samples ofchina＇s listed companies, this paper argues that, a...One of the important functions of assets valuation is to provide a fair value as the basis of mergers and acquisitions （M＆A） pricing. By using the M＆A samples ofchina＇s listed companies, this paper argues that, as the pricing basis, the appraisal value is better than the book value. But the transaction types will influence the function of the appraisal value as the pricing basis. The importance of appraisal value in the pricing of M＆A is significantly different in different types of transactions.展开更多
文摘Reform of China’s state-owned asset management system is an important component of China’s economic system reform,but also a key factor in rejuvenating the national economy.In this article,the authors analyzed the background of the reform,summarized the reform process and discussed related question on how to deepen the reform.
文摘 Since the beginning of 2005, the central SOEs (state-owned enterprises) earnestly carried out and put into effect various strategies and policies as well as work plans of the Central Committee of the Party and the State Council.They kept forging ahead and carved out in an innovative spirit, and made great achievements worth celebrating in their various work.Both sales revenue and total profits of the central SOEs have been growing rapidly and synchronously, and the quality of the stateowned assets have been further improved and appeared a good momentum.……
文摘The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agement of state-owned assets,and the improvement of the operating bene-
文摘Since issued new accounting standards for enterprises in our country, our country the non-monetary assets transaction is using fair value measurement. In the fair value measurement has advantages and disadvantages. Such as can response the present value of enterprise assets, improve the relevance of accounting information. But it also has some problems. Based on the application of fair value in the non-monetary assets exchange, analysis on the problems existing in the practical application, and proposes the corresponding countermeasures and Suggestions.
文摘One of the important functions of assets valuation is to provide a fair value as the basis of mergers and acquisitions （M＆A） pricing. By using the M＆A samples ofchina＇s listed companies, this paper argues that, as the pricing basis, the appraisal value is better than the book value. But the transaction types will influence the function of the appraisal value as the pricing basis. The importance of appraisal value in the pricing of M＆A is significantly different in different types of transactions.
