建国初期北京市私营企业的重估财产与调整资本

建国初期,为规范市场,保障经济安全,中央人民政府决定对私营企业进行财产重估和调整资本。就北京市来看,市政府积极领导了这项工作,市工商行政和税收部门起到了主导作用,市工商联筹委会和各同业公会给予了大力协助。评估对象是全市132个行业的全体私营工商业者。财产重估工作进行了一年多,分别以重估和简估的形式分四批完成,使私营企业的财务会计走向规范和统一,便利了政府税收,更为重要的是,为以后国家实行计划性的经济建设打下了基础。

The Movement of Property Revaluation and Recapitalization in the Early Days of New China in Beijing

In the early days of new China,the CPG decided to revalue the property and adjust the capital of the private enterprise in order to standardize market order and ensure economic security.As for Beijing,the movement was started by the government,the assessment object included all privately owned industrial and commercial enterprises which covered 132 trades in Beijing,the industrial & Commercial Administration and Tax Administration assumed the leading role in all affairs,the preparatory committee of chamber of Beijing Business Association and trade council were very cooperative in the movement.The movement lasted for more than a year which were divided into four stages,by way of revaluation and simple assessment.The financial accounting system of the private enterprises were standardized in the movement so that there were rules to follow in every link related to revenue.What is more important is that it lay a foundation for the planned economy.