按照股份制试点的有关文件规定,国有企业整体改组成股份制企业,按原国有企业经评估确认后的经营性净资产折成国家股。按照这个要求,首先应以整体资产现值扣除负债计算出该国有企业的净资产(即所有者权益),然后根据“原企业的非经营性资产可不折价入股,委托改组后的股份制试点企业进行专项管理,有 According to the regulations concerning the joint-stock pilot, the state-owned enterprises have been reorganized into joint-stock enterprises, and the state-owned enterprises have been converted into state-owned shares after the assessment and confirmation of their operational net assets. According to this requirement, the net assets of the state-owned enterprise (ie, the owner’s equity) should be calculated by deducting the current value of the total assets, and then according to the “non-operating assets of the original company, the company can be entrusted with the reformed joint-stock pilot company. Special management, there is