| 国有企业改制后若干财务问题的探索 |
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| 引用本文： | 艾胜果. 国有企业改制后若干财务问题的探索[J]. 徐州工程学院学报, 2004, 0(4) |
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| 作者姓名： | 艾胜果 |
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| 作者单位： | 徐州飞虹网架(集团)有限公司 江苏 徐州 221000 |
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| 摘 要： | 本文探讨了资产评估后,固定资产增减值如何入帐,对遗留债权债务的处理,改制后的利润分配业务,改制后仍承担上交一定款项的处理问题,以期对企业财务工作的正常运转有所帮助。
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| 关 键 词： | 国有企业 评估 改制 |
On Financial Problems of State-owned Enterprises after System Reform |
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| Ai Sheng-guo. On Financial Problems of State-owned Enterprises after System Reform[J]. Journal of Xuzhou Istitute of Technology, 2004, 0(4) |
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| Authors: | Ai Sheng-guo |
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| Abstract: | This paper deals with how the increment and reduction of the fixed assets enter the account book after assessment and how the creditor's rights and liabilities can be handled. Besides, this paper discusses some ways to distribute profits and turn over a certain sum of money to the higher authorities after system reform. The discussion of these problems will be of great help to the financial work of enterprises. |
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| Keywords: | State-owned enterpriseAssessmentsystem reform |
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