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本文就国有企业股份制改造中(包括清产核资、财务审计、资产评估、组建股份公司等四个关键环节)涉及的会计问题进行探讨。
This article discusses the accounting issues involved in the reform of the shareholding system of state-owned enterprises (including the four key links: clearing assets, financial auditing, assets appraisal and setting up stock companies).