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在经济体制改革不断深化的今天,如何确保企业国有资产保值增值,是一个十分重要而处理起来又相当棘手的问题。面对当前国有资产流失的状况,认真研究和尽快解决这个问题具有重大的现实意义。我们认为,确保企业国有资产的保值增值,需要解决许多理论和实际问题,其中包括大量的财务会计问题。诸如:按照现代财务会计理论,如何界定资本及其保值增值;如何进行资本
With the continuous deepening of the reform of the economic system, how to ensure the maintenance and appreciation of state-owned assets of enterprises is a very important and difficult problem to deal with. Faced with the current situation of the loss of state-owned assets, it is of great practical significance to seriously study and resolve this issue as soon as possible. We believe that ensuring the preservation and appreciation of state-owned assets of enterprises requires the solution of many theoretical and practical problems, including a large number of financial and accounting issues. Such as: According to modern financial accounting theory, how to define capital and its value-added, how to carry out capital