摘要
清产核资是我国计划经济体制下的产物。随着经济体制改革的深入和财务会计制度的更新,清产核资工作已发生根本性转变,在很多方面突破了1991年底开始的第5次全国性清产核资的框架;同时,虽然清产核资与资产评估工作的目的、组织形式不同,但在工作步骤、内容、方法等方面大同小异,有许多可相互借鉴之处。
Asset and capital verification is the product of planned economy system in China.Along with the deepening of economic system reform and the renewing of financial and accounting rules,the asset and capital verification work has undergone fundamental change,breaking through the frame of the fifth nationwide asset and capital verification started at the end of1991in many aspects;meanwhile,although the objective and organizational form of asset and capital verification are different from those of asset evaluation work,but they are largely identical with only minor differences in the work procedure,content and method etc.aspects,having much successful experiences of others to go by.
出处
《中国电力》
CSCD
北大核心
2003年第12期83-87,共5页
Electric Power
