矿山企业账外资产的处置及思考  

Disposition of off-the-book property of mining enterprises and its consideration

作　　者：陈亮 Chen Liang(Liaoning Erdaogou Gold Mining Industry Co.,Ltd.)

机构地区：[1]辽宁二道沟黄金矿业有限责任公司

出　　处：《黄金》2018年第10期1-2,10,共3页Gold

摘　　要：账外资产的存在,会使企业存在经营风险,不利于企业稳定发展。介绍了账外资产的范畴,并以某黄金矿山企业为例,探讨了账外资产的处置方式。对于账外资产,可通过分立、合并等形式进行处置,并将小股东权益依法合规纳入企业主体,从而实现依法依规治企,降低企业经营风险,促进企业可持续发展。The presence of off-the-book property puts enterprise operation at risk and hinders steady development of enterprises.The paper introduced the category of off-the-book property and discussed the disposition means of off-the-book property in a case study of a gold mining enterprise.For off-the-book property,it can be integrated by divi-ding and merging.Minor shareholders’interests can be legally incorporated into the main body of the enterprise,realizing legal and regulated management,mitigating operation risks and promoting sustainable development of enterprises.

关 键 词：账外资产 分立 合并 矿山企业 规避风险 

分 类 号：TD-9[矿业工程]