企业会计改组实务初探

会计改组是针对企业长期亏损而不能分派红利的艰难境遇，采用调整资本结构，甩掉长期亏损包袱、轻装上阵，以提高投资者信心的一种良策．本文借鉴国际上先进国家的有效经验，探讨会计改组的特征及运作程序，并以实例验证其可操作性，旨在为我国目前暂时陷入财务困境但扭亏有望的国有大中型上市公司迅速摆脱其所面临的危机提供一种有效的选择．

Preliminary Investigation on Practice of Enterprise Accounting Reorganization

The accounting reorganization is a very good plan that adjusts enterprise's capital structure,makes enterprises get rid of the burden of losing so sa to go into battle with a light pack and raises the investor's confidence because enterprises could not assign the dividend due to losing for a long time. Using the effective experience of the advanced countries for reference, this paper deals with the characteristic and procedure of accounting reorganizing,verifies its effectiveness with the instance,and provides an effective choice for large and middle listed state-owned-companies with financial predicament but hopefulness.