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随着我国社会主义现代化建设的不断推进,市场经济的运作模式使得我国很多企业在主体形式上发生了较大的改变,其中股份制改革是伴随着改革开放的步伐而发展起来的,其在优化企业运作模式,扩大企业生产能力以及促进企业规模发展等方面具有极大的推动作用。而本论文正是基于我国企业股份制改革的现状,探讨企业在改革过程中所出现的会计问题,在认清企业股份制改革的基本概念之后,就改革过程中的典型会计问题进行分析,以使企业的股份制改革在财务上表现得更加健康可持续性。
With the continuous development of socialist modernization in our country, the mode of operation of market economy has led to many changes in the main forms of our enterprises. The reform of joint-stock system has been accompanied by the pace of reform and opening up. Mode of operation, expand the production capacity of enterprises and promote the development of enterprises scale has a great role in promoting. This thesis is based on the status quo of the reform of joint-stock enterprises in our country, and discusses the accounting problems that enterprises appear in the reform process. After recognizing the basic concept of the reform of joint-stock companies, this paper analyzes the typical accounting problems in the process of reform so that the enterprises The shareholding reform is financially more healthy and sustainable.