| 施工企业改制过程中净资产确认问题的探析 |
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| 引用本文： | 林秀珠.施工企业改制过程中净资产确认问题的探析[J].南平师专学报,2006,25(4):155-157. |
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| 作者姓名： | 林秀珠 |
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| 作者单位： | 南平市建设局,福建,南平,353000 |
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| 摘 要： | 本文以施工企业改制过程中资产流失问题作为研究对象,从净资产指标的构成角度出发,分析施工企业国有、集体资产整体出让过程中出现的净资产与企业实际价值严重背离形成原因及危害,提出真实反映企业价值,解决净资产不实应采取的措施。
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| 关 键 词： | 施工企业 企业改制 净资产确认 会计信息失真 |
| 文章编号： | 1008-5963(2006)04-0155-03 |
| 收稿时间： | 09 13 2006 12:00AM |
| 修稿时间： | 2006年9月13日 |
An Analysis on the Problem of Net Capital Ensurance in the Process of Construction Enterprises System-changing |
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| LIN Xiuzhu.An Analysis on the Problem of Net Capital Ensurance in the Process of Construction Enterprises System-changing[J].Journal of Nanping Teachers College,2006,25(4):155-157. |
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| Authors: | LIN Xiuzhu |
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| Institution: | Nanping Constructional Office, Nanping 353000, China |
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| Abstract: | This paper regards the problem of capital loss in the process of changing construction enterprises system as research object. For the angle of the formation of net capital target, it analyzes on the forming cause and harm against net capital and enterprises' real value appeared in the process of selling government and collective capital of construction enterprises and puts forward the value reflected itself really and corrects the measure of unreal net capital. |
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| Keywords: | construction enterprises enterprises system-changing net capital ensurance financial information lose its real style |
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