| 改制企业资产评估存在的问题及对策 |
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| 引用本文： | 孙继臣. 改制企业资产评估存在的问题及对策[J]. 大庆师范学院学报, 2006, 26(1): 39-40 |
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| 作者姓名： | 孙继臣 |
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| 作者单位： | 大庆石油管理局审计中心,黑龙江,大庆,163453 |
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| 摘 要： | 改制企业资产评估存在的主要问题:资产评估减值形成巨大投资损失;改制企业少报评估资产;新投资企业资产评估增值,不做账务处理。对策:明确投资主体,理顺投资渠道;按照法定程序进行资产评估;在产权界定的基础上进行产权制度改革;建立资产减值准备金制度。
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| 关 键 词： | 改制企业 资产评估 问题对策 |
| 文章编号： | 1006-2165（2006）01-0039-02 |
| 收稿时间： | 2005-10-20 |
| 修稿时间： | 2005-10-20 |
Problems and Strategies of Assets Evaluation of Strypped-down Corporation |
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| SUN Ji-chen. Problems and Strategies of Assets Evaluation of Strypped-down Corporation[J]. Journal of Daqing Normal University, 2006, 26(1): 39-40 |
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| Authors: | SUN Ji-chen |
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| Affiliation: | Center of Audit, Daqing Petroleum Administration Bureau, Daqing 163453 |
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| Abstract: | The main problems of assets evaluation of strypped-down corporations are big investment loss caused by devaluation during assets evaluation;strypped-down corporations enrolling less assets to be evaluated; newly-invested company not enrolling the increment parts.Strategies of solving the problems are clarifying investment main body and putting investment channels;evaluating assets according to legal proceedings;reforming property right system on the basis of regulating of property right;establishing assets devaluation fund system. |
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| Keywords: | strypped-down corporations assets evaluation problems and strategies |
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