| 国企改制中审计与资产评估错位问题 |
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| 引用本文： | 姜欣.国企改制中审计与资产评估错位问题[J].经济管理,2008(8). |
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| 作者姓名： | 姜欣 |
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| 作者单位： | 东北财经大学内部控制与风险管理研究中心 辽宁 大连; |
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| 摘 要： | 在国企改制中,审计与资产评估错位现象有改制前资产重组中资产的确认、账外资产的确认等,其负面作用直接影响信息质量、资本市场秩序、监管机构决策以及影响审计与资产评估的社会公信力。本文在分析这些错位现象产生原因的基础上,提出了解决国企改制中审计与资产评估错位问题的思路。
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| 关 键 词： | 国企改制 审计与资产评估 错位问题 |
Discussion on the Question of the Audit and the Property Appraisal Dislocation in the State-owned Enterprise Reorganization |
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| JIANG Xin.Discussion on the Question of the Audit and the Property Appraisal Dislocation in the State-owned Enterprise Reorganization[J].Economic Management,2008(8). |
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| Authors: | JIANG Xin |
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| Institution: | JIANG Xin(Internal Control&Risk Management Research Center Dongbei University of Finance & Economics,Dalian,Liaoning,116025,China) |
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| Abstract: | In the state-owned enterprise reorganization,the phenomenon of audit and the property appraisal dislocation shows in a variety way,including the confirmation of asset reorganization before restructuring and confirmation of unlisted assets.Its negative role influences directly the quality of information,order of capital market,decision-making of oversight bodies and social credibility of property appraisal.Based on the analysis of what leads to the dislocation,this paper provides a personal view which is hel... |
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| Keywords: | state-owned enterprise reorganization audit & property appraisal procedure dislocation |
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