| 国企改制中的财务会计问题探微 |
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| 引用本文： | 张艺慧.国企改制中的财务会计问题探微[J].理论观察,2007(1):96-97. |
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| 作者姓名： | 张艺慧 |
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| 作者单位： | 齐齐哈尔齐车集团,黑龙江,齐齐哈尔,161000 |
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| 摘 要： | 国企改制中的财务会计工作是十分重要的,但是在国企改制过程中却出现了一系列财务问题,为了推进国企改制的顺利进行,确保国有资产的安全,必须进行清产核资、界定产权、正确处理好股权设置以及防止国有资产流失等问题。
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| 关 键 词： | 国企改制 财务 会计 |
| 文章编号： | 1009-2234（2007）01-0096-02 |
| 收稿时间： | 2007-01-12 |
| 修稿时间： | 2007年1月12日 |
Exploration of the Financial and Accounting Issues of State-owned Enterprise System Reform |
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| ZHANG Yi-hui.Exploration of the Financial and Accounting Issues of State-owned Enterprise System Reform[J].Theoryotic Obsorvation,2007(1):96-97. |
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| Authors: | ZHANG Yi-hui |
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| Abstract: | The Financial Accounting is very important to State-owned Enterprise Reform,However.the process of restructuring state-owned enterprises have emerged in a series of financial problems. To promote the smooth restructuring of state-owned enterprises and ensure the safety of state assets, we must conduct an audit of the assets of defined property rights, installed correctly handle and prevent the loss of state-owned assets, such as equity issues. |
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| Keywords: | restructuring state-owned enterprises Finance Accounting |
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