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在国有企业改制和企业国有产权协议转让行为中,作为出资折股或转让价格依据的资产评估结果确定后,自评估基准日至产权交易(割)日期间的盈亏归属问题,是评估与会计实务中的重点与难点。本文通过国有企业改制和企业国有产权转让两种情形,对这一问题分别进行探讨与论证,并得出结论:在国有企业改制和企业国有产权协议转让行为中,在以市场价值作为评估价值类型的情形下,无论采用哪种资产评估方法的结果作为出资折股或转让价格的依据,期间利润均应归原股东或产权转让方享有;而期间经营亏损也应由原股东或产权转让方承担,并按规定补足或扣减转让价款。对于国有产权的产权交易机构挂牌转让,由于适用市场直接交易要约原则,应以交易摘牌价和交易竞价价格为交易价格,不需考虑评估基准日至产权交易(割)日期间的盈亏情况。
In the restructuring of state-owned enterprises and the transfer of state-owned property rights agreement, after the asset valuation based on the capital contribution or transfer price is determined, the issue of profit and loss between the base date of assessment and the equity transaction (cut) date is a matter of assessment and accounting practice In the focus and difficulty. In this paper, through the reform of state-owned enterprises and the transfer of state-owned property rights of enterprises, this paper discusses and argues for this issue separately and concludes that in the restructuring of state-owned enterprises and the transfer of state-owned property rights agreement, No matter what kind of asset valuation method is used as the basis for the capital contribution or transfer price, the profit for the period shall be enjoyed by the original shareholder or the transferor of property rights; and the operating loss during the period shall also be borne by the former shareholder or the transferor of property rights , And make up or deduct the transfer price as required. Due to the application of the direct transaction offer principle in the market, the transaction price of the transaction delisting and the transaction bidding price shall be used as the transaction price for the transfer of the property right exchange under the state-owned property right without regard to the profit or loss during the period from the reference date to the property transaction (cut) date.