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为了适应企业产权制度改革的需要,长岛县根据十四大提出的“国有小型企业有些可以出租或出售给集体或个人经营”精神,制定了“企业先出售,后改制”的实施办法。根据改革计划,年终完成全县50％小型企业的先售后改。为搞好这一工作,我们组成了产权改革工作组和资产评估小组。在具体进行资产评估时,我们突出抓了以下三方面工作。 一、认真组织资产清查,做好资产评估的基础工作。 搞好资产评估工作,资产清查是基础,它能够有效地防止评估过程中的漏评、错评现象,以正确确定资产评估的范围。在清查过程中,一是认真组织企业全面自查;二是抓好重要环节和重点资产的抽查,根据清查表核对各项资产,达到表、帐、物三相符;三是对清查中发现的溢余,短少,往年在生产成本中列支,未在固定资产帐面反映的房屋建筑物,机器设备,低值易耗品等帐外资产全部作为盘盈资产进行评估,杜绝了这部分帐外国有资产的流失。通过对14户企业的清查发现有7处不在帐的建筑物,9台不在帐的设备,296种不在帐的低值易耗品,经过评估后的重估价值为571万元。
In order to adapt to the needs of the reform of the property rights system of the enterprise, Changdao County formulated the implementation method of “first-off sale of enterprises and later restructuring” according to the spirit of “the state-owned small enterprises may rent or sell to collectives or individuals” proposed by the 14th Party Congress. According to the reform plan, the pre-sale and post-renovation of 50% of small-scale enterprises in the county will be completed at the end of the year. In order to do a good job of this work, we formed the Property Rights Reform Working Group and the Assets Evaluation Team. In the specific assessment of assets, we highlighted the following three tasks. I. Carefully organize the inventory of assets and do a good job in the basic work of asset assessment. Do a good job in asset assessment, asset inspection is the foundation, it can effectively prevent the assessment process of the negative evaluation, wrong review, in order to correctly determine the scope of asset assessment. In the inventory process, first, it carefully organizes the company to conduct a comprehensive self-inspection; second, it does a good job of conducting spot checks on important links and key assets, checks all assets according to the checklist, and achieves the three-phase symbol of the form, account, and object; and the third is found in the inventory. Overflows and shortfalls were incurred in production costs in previous years. Non-account assets, such as buildings and buildings, machinery and equipment, and low-value consumables, which were not reflected in the books of fixed assets, were assessed as over-invented assets, and these accounts were eliminated. Loss of assets in foreign countries. Through the inventory of 14 companies, there were 7 buildings that were not accounted, 9 equipment that was not accounted, and 296 low-value consumables that were not accounted for. The assessed revaluation value was 5.71 million yuan.