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在推进企业产权制度改革时，对改制企业先确定资产清查基准日（亦称改制基准日），然后进行全面清查核实、财务审计、产权界定、处理遗留问题、资产评估等一系列程序，最后将净资产中公有产权退出企业，至此，企业改制即告基本结束。从改制基准日至实现产权转让这一较长时间（以下简称期后），企业因继续经营，其净资产会不断变动，这必然与改制基准日资产评估时的净资产产生一定差距。因此，必须对期后净资产变动内容进行查核，分析原因，合理调整，为合理确定转让底价提供参考依据。
In promoting the reform of the property rights system, the restructuring of enterprises to determine the asset base date for the first review (also known as the restructuring date), and then conduct a comprehensive inventory verification, financial audit, property rights, dealing with legacy issues, asset assessment and a series of procedures, and finally The net assets of the public property rights to exit the company, thus, corporate restructuring is basically over. From the base date of the reform to the relatively long time after the transfer of the property rights (hereinafter referred to as the period), the net assets of the enterprise will continue to fluctuate due to the continuous operation of the enterprise, which inevitably has a certain disparity with the net assets of the assets evaluation on the base date of the restructuring. Therefore, we must check the contents of changes in net assets after the period, analyze the reasons for a reasonable adjustment, in order to provide a reasonable basis for the transfer of reserve price.