证券市场中的资产评估及其帐项调整问题探讨  

ASSET VALUATION AND RELATED ACCOUNT ADJUSTMENT IN CHINA＇S SECURITIES MARKET

作　　者：耿建新[1] 

机构地区：[1]北京市海淀路175号中国人民大学会计系,100872

出　　处：《中国会计与财务研究》1999年第2期34-59,共26页China Accounting and Finance Review

摘　　要：本文着眼于中国证券市场中的资产评估及其帐项调整，对资产评估及其帐项调整的现状以及对证券市场的影响方式进行了探讨。全文由七节组成：引言、问题的提出、早期资产评估及其帐项调整情况的分析、近期资产评估及其帐项调整情况的分析、评估增值原因简析、评估增值及其帐项调整之“谜”的分析、对资产评估及其帐项调整作用的评价。本文的立足点在于发展中的中国证券市场，目的是对资产评估及其帐项调整应有的作用予以正确评价。In the context of China＇s securities market, this article discusses the status quo of asset valuation and related account adjustment, and the ways in which they influence the securities market. It falls into seven parts： introduction, the questions raised, analysis of early asset valuation and account adjustment, analysis of recent asset valuation and account adjustment, analysis of the causes of valuation appreciation, analysis and solution of the ＇riddle＇ of valuation appreciation and account adjustment, and comments on the value of asset valuation and account adjustment. Centering around the developing securities market in China, this article aims at giving an appropriate assessment of the role of asset valuation and account adjustment.

关 键 词：资产评估 帐项调整 净资产增值率 上市公司 企业改制 

分 类 号：F832.5[经济管理—金融学]