文档介绍：学士学位毕业论文
试论国有中小企业清产核资
学号:
学生姓名:
指导教师:
所在学院:
专业:
中国·大庆
2007 年 5 月
摘要:根据《国务院办公厅转发国务院国有资产监督管理委员会关于规范国有改制工作意见的通知》(国办发[2003]96号)有关规定,国有企业在改制前,首先应进行清产核资。本人参与了哈尔滨市道里区国有中小企业的清产核资工作。本文针对目前国有中小企业的现状,根据清产核资专项审计的特点,全面摸清国有企业家底,如实暴露企业存在的矛盾和问题,着力解决历史包袱,结合我们在清产核资专项审计过程中的体会,提出改进方法。对清产核资专项审计程序设计进行探讨,以期对审计实务有一定的借鉴作用。切实维护国有资产安全,确保国有资产保值增值,为下一步企业改制做准备。
Abstract: "Retransmits the State Council State asset Surveillance mittee according to the State Council Office State-owned To change the system Work Opinion Notice about Standard" (the country to manage sends [ 2003 ] 96) the related stipulation, the state-owned enterprise in front of changing the system, first should carry on checking property. i participated in the Harbin mileage area state-owned small and medium-sized enterprise liquidate property auditing assets or property the work. This article in view of the present state-owned small and medium-sized enterprise present situation, audits assets or property the special ording to the liquidate property the characteristic, comprehensively finds out the state-owned enterprise family property, exposes the contradiction and the question truthfully which the enterprise exists, exerts oneself the solution history cloth wrapper, unifies us to audit assets or property in the special audit process in the liquidate property the experience, proposes the improvement method. Audits assets or property the special audit programming to the liquidate property to carry on the discussion, to audits the practice by the time to have the certain model function. The practical maintenance state asset’s security, guaranteeing the state asset’s Maintenance value, changing the system for the next step of enterprise prepares.
关键词:清产核资国有中小企业改制审计监督
Keywards: Check property The small business enterprise of inside of government-owned changes the system Audit the direct
前言
随着国有企业改制的逐步深入,各地政府采取改组、联合、兼并、租赁、承包经营和股份合作制、出售等形式,放开搞活国有中小企业。目前国有中小企业的改制面已达80%以上,县属企业改制面一般达到90%以上。通过改制,国有中小企业普遍实现了产权多元化,企业转变了机制,职工转换