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企业改制指改变企业体制或经营模式,实现产权主体多元化,构建法人治理结构,明确产权关系,建立现代企业制度。产权理论主要研究产权的界定和交易。产权具有明确性、排他性、可转让性。产权的界定指产权的归属问题。明确产权,才能进行产权交换。资产组合理论指将不同的资产进行组合,减少因企业内部可控因素产生的资产风险,达到利益的最大化。通过选择不同资产组合来规避风险,争取风险最小利益最大。企业改制过程中的财务问题资产清查问题。资产清查是企业改制的前提。会计资料的漏缺、资产损失的认定,是资产清查工作的难点,直接影响改制进程。
Corporate restructuring refers to changing the corporate system or business model, to achieve diversification of property rights, the construction of corporate governance structure, a clear relationship between property rights, the establishment of a modern enterprise system. Property theory focuses on the definition of property rights and transactions. Property rights are clear, exclusive and transferable. The definition of property rights refers to the ownership of property issues. Clear property rights in order to exchange property rights. Portfolio theory refers to the combination of different assets to reduce the risk of assets arising from controllable factors within the enterprise to maximize the benefits. By choosing a different portfolio to avoid risks, for the benefit of the least risk. Financial Problems in the Process of Enterprise Restructuring Asset Inventory Issues. Asset inventory is the premise of enterprise restructuring. Lack of accounting information, the loss of assets identified assets inventory is difficult, a direct impact on restructuring process.