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国有企业改制、股权转让之前进行清产核资、资产评估等工作在我国已经实践了多年,实际工作中,清产核资和资产评估的范围确定,尤其是不同的企业在不同的发展时期采用不同的分公司投资形式,为企业的清产核资和资产评估范围的确定带来很多不确定性。为了解决这些问题,本人从安徽省旅游集团清产核资和资产评估工作的实践,对出现的问题以及实务中进行的操作进行了归类分析,并对如何解决进行了探讨和思考。
In the past years, in our country, the scope of capital verification and capital appraisal of liquidation and asset appraisal has been determined in the process of the reform of state-owned enterprises and the appraisal of assets before the equity transfer. In particular, different enterprises adopt different Branch of the investment form, for the enterprise inventory and asset verification assets to determine the scope of a lot of uncertainty. In order to solve these problems, I categorized and analyzed the problems that occurred and the operations carried out in practice from the practice of clearing assets and assets appraised by Anhui Tourism Group and discussed and thought about how to solve them.