State-owned Enterprises Managed And Its Financial Accounting Research

Enterprise's entrustment is a new reformatory model, which benefits asset reorganization, and realize the reformatory objective of state-owned enterprises, it is to establish the modern enterprises' system which carries out the separation between government and enterprises, the clear property right, management itself and limit itself. However, both national and international has different views on enterprises' entrustment. Based on the comparative angle, states enterprises' entrustment theory, and reveals present situation and questions of state-owned enterprise entrustment, and gives some new points and thoughts to found and perfect the system of state-owned enterprise entrustment. Then, the thesis deeply probed into accounting problems in state-owned enterprises' entrustment, including property right, assessment, benefit of division, risk bearing method, accounting treatment of entrustment cost. On basis of the analysis and entrustment practice of ZhengYuan-WeiFeng, author thought enterprises' entrustment fits the reality choose of state-owned enterprises, and it is an effective reformatory model of state-owned enterprises.