| 企业改制与资产评估 |
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| 引用本文： | 钱静芳.企业改制与资产评估[J].山西高等学校社会科学学报,2002,14(12):26-28. |
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| 作者姓名： | 钱静芳 |
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| 作者单位： | 九江军需财经高等专科学校,江西,九江,332005 |
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| 摘 要： | 企业改制是建立现代企业制度的必要途径。资产评估是企业改制中必不可少的重要环节。资产评估应明确评估目的、评估基准期、评估对象 ,掌握正确的评估方法和规范的评估程序。在企业改制中要特别注意设计稳妥的剥离方法 ,对非经营性资产和非经营性人员进行合理的剥离
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| 关 键 词： | 资产评估 企业改制 资产剥离 企业裂变 现代企业制度 |
| 文章编号： | 1008-6285(2002)12-0026-03 |
| 修稿时间： | 2002年6月10日 |
System Reform of Enterprises and Assessment of Capitals |
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| QIAN Jing-fang.System Reform of Enterprises and Assessment of Capitals[J].Social Sciences Journal of Colleges of Shanxi,2002,14(12):26-28. |
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| Authors: | QIAN Jing-fang |
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| Abstract: | System reform of enterprises is a necessary apprach to establishing an important chain in the system reform of enterprises.In the capital assessment we should have a clear assessment purpose,preparing time for assessment and assessment object,and master correct assessment methods and standard assessment process.In the system reform of enterprises we should pay special attention to designing stable plan of separation,reasonably separate non-managing capital and non-managing staff. |
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| Keywords: | capital assessment system reform of enterprises fission of enterprises system of modern enterprises |
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