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股份企业资产评估和折股是正确划分国家股和企业股,以及企业据以发行股票和正确确定企业股东各自权益的前提。目前大多数股份制的试点,对企业资产的价值,一般都按资产的帐面原始记录,即帐面价值计算。这样做一方面没有考虑到无帐面记录的无形资产的计价;另一方面没有考虑到资金的时间价值和通货膨胀的影响。所以,计算出来的资产价值与其实际价值有较大的偏差,不能作为企业资产折股的科学依据。为此,有必要进行科学的资产评估来正确确定企业资产的实际价值。但由于资产评估是一项较复杂、难度较大的工作,我国目前又没有一个统一的资产评估的标准和方法。因此,只能参考西方会计中资产的计价和资产经营责任制资产评估的某些方法,提出股份企业资产评估的设想。并在此基础上提出资产折股的有关设想,以请教大方。
The evaluation of equity assets and the conversion of stocks are the preconditions for the correct division of state shares and corporate shares, and for companies to issue shares and correctly determine their respective rights and interests. At present, most of the joint-stock pilots, the value of corporate assets, are generally calculated according to the original record of the assets, that is, the book value. On the one hand, it does not take into account the valuation of intangible assets that are not recorded on the one hand; on the other hand, it does not take into account the time value of funds and the effects of inflation. Therefore, the calculated value of assets has a large deviation from their actual value and cannot be used as a scientific basis for the conversion of corporate assets. To this end, it is necessary to carry out a scientific asset assessment to correctly determine the actual value of corporate assets. However, since asset assessment is a relatively complex and difficult task, China currently does not have a unified standard and method for asset assessment. Therefore, we can only refer to some methods of valuation of assets in asset valuation and asset management of assets in Western accounting, and put forward the assumption of equity enterprise asset valuation. And on this basis, put forward the relevant assets of the idea of folded shares to consult generous.