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如何实现会计师事务所与挂靠单位的彻底脱钩,有许多问题有待于进一步的解决。本文拟就会计师事务所体制改革过程中资产剥离问题作一探讨。一、资产剥离的涵义在会计师事务所体制改革过程中,产权重组是一个重要的必不可少的环节。产权重组又往往涉及资产剥离问题。所谓资产剥离,是指对现有的会计师事务所进行改制,将会计师事务所和挂靠单位的资产及负债实行分离,设立两个以上有产权关系,或相互独立、没有产权关系的法人单位的过程中,对其资产进行剥离。资产剥离的目的主要有:
How to achieve a complete decoupling of accounting firms from the affiliated units, there are many problems to be further resolved. This article intends to discuss the issue of asset divestment in the process of institutional reform in accounting firms. First, the meaning of asset divestiture In the process of institutional reform of accounting firms, property restructuring is an important and necessary link. Property restructuring often involves the issue of asset divestiture. The so-called divestiture of assets refers to the existing accounting firm restructuring, the accounting firm and affiliated units of assets and liabilities of the implementation of separation, the establishment of more than two property relations, or independent of each other, no ownership of the legal entity process In the stripping of its assets. The main purpose of divestiture of assets are: