The Study About The Confirmation Of Assets Value In The SOE Reform

In the process of restructuring of state-owned enterprises, a key question is howfair and lawful we comfirm asset value. Financial audit and asset assessment is theprerequisites and important links of the joint-stock reform of state-owned enterprises.Financial audits is to review the financial position, operating results and cash flows, findout "family property" of the restructuring state-owned enterprises, forensic the providedaccounting information Asset evaluation is to estimate the practical value of assets andfuture value to be created of the restructuring state-owned enterprises, in order toprovide price basis of transactions of state-owned assets and transfer of state property.Thus, the accuracy and fairness of financial audit and asset assessment will directlyaffect the value of the assets of state-owned enterprises, state-owned equity ratio Thusaffecting the status of the increase of state-owned assets value in links of state-ownedenterprises restructuring and property rights trading.However, in the current practice of state-owned enterprise reform, there isdistortion of accounting information, the independent audit failure, false of assetvaluation, A large number of state-owned assets were undervalued or cheap, resultingloss of state assets and other issues. Financial audit and asset evaluation of SOEs hastherefore become the focus of public attention and sensitive issues, This situation is alsoserious problems with the process of restructuring state-owned enterprises in China,causing a lot of contradictions, and even caused many workers petition event.Accordance with the ideas of "ask a question-an overview of basic theory-analysis ofthe problem-to solve the problem", the structural arrangements of this article aredivided into: Background and significance; research; theoretical support; problemanalysis; application of countermeasures; examples. From the angles of technology andmanagement, this article deeply analysis the related problems in the financial audit andasset assessment of joint-stock reform of state-owned enterprises, based on which, itcombined the case study of SOEs in JS holdings group, in order to provide constructivecomments to improve the quality of financial audit and assets assessment in both theoryand practice of SOEs...