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进行股份制改组上市的国有企业,必须高度重视财务会计问题。企业的财务会计和有关部门,要做大量、细致的工作,不仅要自己动手测算、比较优选不同的改组方案,对资金筹集和投资方案做可行性分析;还要充分做好接受注册会计师进行审计和审核的准备,要与会计师事务所协调配合,以顺利取得恰当的审计报告及盈利预测的审核意见。这些工作归纳起来,可以分为:1.改组方案设计中的财务问题;2.改组后企业盈利预测问题;3.注册会计师的聘请及准备工作;4.会计制度差异的调整;5.编制合并会计报表。下边分别就这几个问题谈谈个人的看法: 一、股份制改组方案设计中的财务问题国有企业进行股份制改组,从开始筹备到最后成功,财务问题是贯穿始终的核心问题。一家国有企业,
The state-owned enterprises that are listed on the joint-stock reforms must attach great importance to financial and accounting issues. The enterprise’s financial accounting and relevant departments must do a lot of meticulous work. Not only do they need to manually measure, compare and optimize different reorganization plans, and do feasibility analysis of fund raising and investment plans; they must also fully perform auditing by certified public accountants. And preparations for the audit must be coordinated with the accounting firm to obtain proper audit reports and audit opinions for profit forecasting. These work summed up can be divided into: 1. Financial problems in the reorganization plan design; 2. Corporate profitability forecast after reorganization; 3. CPA employment and preparation; 4. Adjustment of accounting system differences; Financial Statements. In the following, we will talk about individual opinions on these issues: First, the financial issues in the design of joint-stock restructuring plans The restructuring of joint-stock companies by state-owned enterprises has been a core issue that has always been successful. a state-owned enterprise,