股份制改造中国有资产流失的会计原因及其防范对策

近几年来股份制改造中出现的国有资产大量流失的问题中存在着许多会计原因, 由此, 必须采取有效的防范措施。

An Account- based Analysis on State- owned Asset Losses in Joint- stock Reform

This paper first discuses the state-owned asset losses existing during the join-stock reform in recent years, second, it analyses its accounting reason, and third, on the basis of above analysis, puts forward correspondent solution on preventing the losses.