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国有煤炭企业内部小单位股份合作制改组运行前的会计处理松藻矿务局多经总公司朱大友一、会计处理应遵循的原则国有煤炭企业内部小单位，有的是国有法人，有的是集体法人，有的是非法人企业，其产权结构也比较复杂。对原企业进行股份合作制改组是一种企业产权制度的改革行...
The accounting treatment before the reorganization of the joint-stock cooperative system of small-scale units in state-owned coal enterprises before operation. Zhu Dayou, Songzao Mining Bureau, Dept. of Diversified Economics and Management First, the principle to be followed in accounting transactions The state-owned coal enterprises have small internal units, some are state-owned legal persons, some are collective legal persons, and some are In the case of unincorporated enterprises, their property rights structure is also more complicated. The reorganization of the joint-stock cooperative system of the original company is a reform of the enterprise property rights system...