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一、对企业兼并中的资产评估必须进行重新认识和定位 我国由于长期受计划经济的影响,对企业资产价值的估算往往很粗,在做法上多是通过清产核资来进行的,这一做法已经远远不能适应经济改革的发展需要,特别是不能适应企业兼并行为的基本要求。当前在企业兼并过程中,对资产评估进行重新定位具体要实现四个转变。在服务对象上,要从主要为维护国有资产所有者权益服务转变为为维护各类经济主体权益服务。在行业管理模
First, the assessment of assets in the merger of enterprises must be re-understanding and positioning China's long-term due to the impact of the planned economy, the estimated value of the assets of the enterprise is often very crude, mostly through the practice of inventory verification, this practice It is far from being able to meet the development needs of economic reform. In particular, it can not meet the basic requirements of mergers and acquisitions. Currently in the process of mergers and acquisitions, re-positioning of asset assessment to achieve the four specific changes. On the service target, it is necessary to change from the service mainly for safeguarding the rights and interests of owners of state-owned assets to the service for safeguarding the rights and interests of all kinds of economic subjects. In the industry management model