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根据国务院国有资产监督管理委员会2003年下发的《关于规范国有企业改制工作的意见》,国有企业改制应采取重组、联合、兼并、合资、转让国有股权、通过增资扩股提高非国有股比例等多种形式进行。国有企业向非国有投资者转让国有产权的底价,以存量国有资产吸收非国有投资者投资时国有产权的折股价格确定,主要依据资产评估的结果。资产评估结果自评估基准日起一年内有效。因此,资产评估基准日至改制后企业(以下简称
According to the Opinions on Regulating the Reform of State-owned Enterprises issued by the State-owned Assets Supervision and Administration Commission of the State Council in 2003, the restructuring of state-owned enterprises should take the form of reorganization, mergers and acquisitions, joint ventures, transfer of state-owned equities and increase of the proportion of non-state-owned equities through capital increase and share expansion Kind of form. State-owned enterprises transfer the reserve price of state-owned property rights to non-state-owned investors, and determine the value of the state-owned property stock when absorbing state-owned assets from non-state investors in stocks. This is mainly based on the results of asset valuation. The asset evaluation result is valid for one year from the base date of evaluation. Therefore, the asset evaluation benchmark date to after the restructuring of enterprises (hereinafter referred to