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随着社会不断的发展,我国经济水平逐渐提高,财务会计制度也在逐渐完善,这对国企的发展来说起到了非常重要的作用。然而,国企在发展过程中所开展的改制工作问题来说还存在着一些财务上的问题,如果这一问题不能及时解决就会威胁到国有资产的安全。为了保证国企改制工作可以顺利进行下去,保证国有企业的资产安全,就应该加强国企资产核算工作,并对国有企业资产、产权进行定位,只有这样才能保证国企改制工作可以顺利进行下去,防止国有企业资产流失的现象发生。基于此,本文对国企改制中财务财会问题进行了简单的研究。
With the continuous development of society, the economic level of our country has gradually increased, and the financial accounting system has also gradually been improved. This has played a very important role in the development of state-owned enterprises. However, there are still some financial problems for state-owned enterprises in restructuring their development. If this problem can not be solved in time, it will threaten the security of state-owned assets. In order to ensure the smooth progress of state-owned enterprises restructuring, to ensure the safety of state-owned assets, it should strengthen the accounting of state-owned assets, and state-owned assets and property rights, positioning, the only way to ensure that state-owned enterprises restructuring can proceed smoothly to prevent the state-owned enterprises Loss of assets occurred. Based on this, this paper makes a simple study of the financial accounting issues in the reform of state-owned enterprises.