企业改制评估中应注意的几个问题

为深化企业改革 ,有关部门制定了企业改制的操作方法 ,它们对规范、引导资产评估工作起到了重要作用。但由于各改制企业的不同特点 ,有些具体问题 ,因现行资产评估的有关规定不够明确 ,或评估人员理解上的偏差 ,使评估结果与实际情况相差较大。文章根据评估实践中的经验 ,对评估过程中应注意的产成品、机器设备、房屋及负债等几个方面做了论述

Several Problems in the Assessment of Organization Systems Reform

In order to deepen the reform, in organizations, the departments concerned make out the ways of reforming organization systems asserting that organization systems reform plays a very important role in standardizing and guiding the assessment of assets .However,some practical problems ,resulting from the different characteristics of the organizations ,the indefinite regulations concerning assets assessment and some misunderstanding of the assessors, make the assessment results different from the existing conditions.Thus,in this article,the author ,according to the experience accumulated during assets assessment,expounds some problems based on the ready-made products ,equipment,houses and debts.