企业进行股份制改建,无论是整体改建、分立改建还是合并改建,都必须对改制企业原有的资产,包括流动资产、固定资产、无形资产、其他资产等,进行全面清查。按我国现行法规及会计制度规定,企业改制在全面清查的基础上,必须由国有资产管理部门授予有资产评估资格的机构进行评估,评估发生的增减值报经有关主管部门立项确认。企业会计人员在接到评估确认通知后,根据资产评估报告,进行相应的账务处理,确保改制工作顺利进行。资产评估增值的确认资产评估增值是指资产评估确认的价值超过原账面价值的差额。产生原因主要为物价上涨、多提折旧。资产评估增值的确认,是进行税务、会计处理的前提。实务中,资产评估是评估单位对改制企业的资产进行全面估价的过程,评估基准日与被评估企业的调账日 For the joint-stock reform of an enterprise, whether it is an overall reconstruction, a separate reconstruction, or a merger and reconstruction, it is necessary to conduct a comprehensive inventory of the original assets of the reformed enterprise, including current assets, fixed assets, intangible assets, and other assets. According to the current laws and regulations of China and the accounting system, enterprise restructuring must be conducted on the basis of a comprehensive inventory. The state-owned assets management department must grant an assessment to the organization that has the assets assessment qualification. The assessment of the increase or decrease in value is reported to the relevant competent authority for approval. After receiving the assessment confirmation notice, the enterprise accounting personnel performs corresponding accounting treatment according to the asset assessment report to ensure that the restructuring work is carried out smoothly. Asset appraisal value increase Appreciation asset appraisal value increase refers to the difference that the asset appraisal value exceeds the original book value. The main reasons for this are rising prices and more depreciation. The confirmation of the appreciation of asset valuation is a prerequisite for taxation and accounting. In practice, asset appraisal is the process by which the appraisal unit conducts a comprehensive appraisal of the assets of the reformed enterprise. The appraisal base date and the enterprise’s reconciliation date