长期以来我国采用计划经济方式管理企业,国家和企业双重提供社会化服务,导致企业搞“大而全”、“小而全”,建立了若干本应该由国家承担的社会服务项目。这种企业办“社会”的方式,与市场经济格格不入,必须加以剥离。企业社会职能剥离,必然涉及到被剥离项目的资产转移或者经营职能的改变,其会计核算将如何处理呢? For a long time, China has adopted a planned economy to manage its enterprises. Countries and enterprises provide social services in a dual way. As a result, enterprises have engaged in “big and complete” and “small but complete”, and established a number of social service projects that should be undertaken by the state. Such enterprises do a “social” approach incompatible with the market economy and must be diverted. The stripping of corporate social functions will inevitably involve the transfer of assets or the change of business functions of the divestiture projects. How will the accounting treatment be handled?