股份制改组

企业股份制改组的会计核算

Accounting Calculate of Enterprise Share stock System Reconstruct

建立现代企业制度促进股份制改组的健康发展

Set up modern enterprise system and promote share-system

高新技术企业股份制改组及二板市场上市的策划研究

High Technology Enterprise s Stock Reorganization and Come into the Growth Enterprise Market Study

企业股份制改组是我国近年来的一项新业务。

Enterprise share stock system reconstruct is one of new business recently in our country .

本文借鉴了国内外有关股份制改组、资本重组和财务评价的理论。

This paper is developed with reference to new theories of share system reform , capital reorganization and financial evaluation .

因此，建立现代企业制度，促进股份制改组的健康发展是当前改革的关健，也是下一步改革攻坚的重点。

So to set up the modern enterprise system and promote share - system is the key and focal point of the reform .

运用现代财务管理理论，提出了股份制改组过程中的公司整体价值评价方法及最佳资本结构确定的方法。

Applying the modern theory of financial management , the article also gives its suggestion on the comprehensive evaluation on the companies during their stock reorganization and on the optimal allocation of capitals .

本文结合《企业会计制度》的实施，针对企业股份制改组改制建账中遇到的一些实际问题，探讨了企业改制后建立新账的一些会计处理问题。

This article combines implement of 《 enterprise accounting system 》, in accordance with some practical problem meeting in the establish account of enterprise share stock system reconstruct , discuss some accounting handle problem of establish new account after enterprise reconstruct .

财务管理、会计审计、效益分析股份制企业改组、上市策划、资产重组、经济效益预测等。

Financial management , general audit , benefits analysis , reconstruction of share holding company , design of list company , forcast of economic benefits etc.