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随着改革的进一步深化,越来越多的国有企业已经或即将改制为公司制企业(以下简称国企改制)。目前有关国企改制调账的规定不是很明确,实务中也没有达成一致的处理意见。本文就此进行相关探讨。一、国企改制调账处理存在分歧的具体事项国企改制通常会根据改制方案确定改制基准日,这一时点也是改制审计和评估的基准日。改制审计和评估完成后,向国有资产管理部门报送改制申请材料,获得批复后办理工商登记变更手续。实务中通常以办理工商变更登记日作为
With the further deepening of the reform, more and more state-owned enterprises have been or will soon be restructured into company-owned enterprises (hereinafter referred to as state-owned enterprise restructuring). At present, the regulations on the restructuring and reorganization of state-owned enterprises are not very clear, nor do they reach a consensus on how to deal with them. This article is related to this discussion. I. Specific Issues Regarding the Disagreement in the Adjustment and Adjustment of State-owned Assets and Enterprises (BQSIQs) State-owned enterprise restructuring usually determines the base date of restructuring according to the restructuring plan. This point is also the base day for audit and evaluation of restructuring. After the audit and evaluation of the reform are completed, the application documents for restructuring shall be submitted to the State-owned Assets Supervision and Administration Department, and after the approval is received, the formalities for the registration of business registration shall be changed. Practice is usually to change the registration date for business as