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2015年9月13日,中共中央国务院《关于深化国有企业改革的指导意见》正式公布,新一轮国企改革的大幕从此拉开。发展混合所有制经济,对国有企业进行股份制改造使资产评估行业随之迎来了其改革发展和转型升级的重要一年。本文针对在国企改制过程中容易出现的财务审计与资产评估错位的问题,指出了历史发展形成的原因,提出了有效解决问题的对策。
On September 13, 2015, the CPC Central Committee and State Council’s Guiding Opinions on Deepening the Reform of State-owned Enterprises were officially announced. The curtain of the new round of state-owned enterprise reform began. The development of mixed ownership economy, joint-stock reform of state-owned enterprises so that the asset evaluation industry subsequently ushered in its reform and development and transformation and upgrading of an important year. In this paper, the problems of financial auditing and asset appraisal, which are prone to appear in the process of state-owned enterprise restructuring, are pointed out. The reasons for the formation of historical development are pointed out, and some countermeasures are put forward to solve the problem effectively.