In this paper, "state owned enterprise reform" means that the state pfers all or part of its share rights to the natural or non-public enterprises through competitive bidding. The pfer proceeds are collected by the competent financial department and the original enterprise is changed into a limited liability company, which is different from the concept of state-owned enterprise joint stock reorganization and merger and split up reform.

1. Accounting errors.

According to the accounting standards and the regulations of the system, the adjustment should be made according to the provisions of the tax law, and the tax revenue shall be calculated according to the provisions of the tax law. After the communication with the tax department, the taxable income of the previous year should be amended, the income tax expenses of the previous year can be adjusted or the number of losses can be made up. The second one is to strictly adjust the adjustment of income and expenditure after the restructuring date according to the requirements of the restructuring, such as the withholding of rent, water and electricity charges, and the adjustment of the income and expenditure before the date of the adjustment. Generally speaking, accounting errors fall into two types. The first one is the mistake that has occurred in the accounting process of enterprises which is not in accordance with the accounting system or related standards.

Two. Accounting treatment of restructuring expenses.

Restructuring costs usually include personnel costs, travel expenses, business entertainment fees, audit fees, paction fees and so on. Enterprises can deal with such expenses when they occur. However, the cost of pre tax deduction for personnel salaries, business entertainment fees and other tax laws should be included in the total amount of the year, and be deducted within the prescribed limits.

Three.

Accounting treatment

　　剝離資產(chǎn)主要分為兩類，一是根據(jù)改制要求將土地使用權(quán)、固定資產(chǎn)等部分資產(chǎn)予以剝離，這種情況下企業(yè)應(yīng)將剝離資產(chǎn)的賬面價(jià)值調(diào)整為零，對(duì)應(yīng)減少凈資產(chǎn)，不涉及所得稅問(wèn)題;二是將原國(guó)有企業(yè)的職工分流費(fèi)用(包括人員補(bǔ)償金、社會(huì)保障費(fèi)等)從凈資產(chǎn)中剝離，財(cái)政部門有時(shí)會(huì)要求企業(yè)將這部分剝離費(fèi)用列專項(xiàng)負(fù)債處理，但筆者認(rèn)為這種情況下不應(yīng)進(jìn)行賬務(wù)調(diào)整，原因有三：第一、剝離人員分流費(fèi)用旨在從轉(zhuǎn)讓股權(quán)轉(zhuǎn)讓價(jià)格中扣除一塊應(yīng)由國(guó)家負(fù)擔(dān)的費(fèi)用，與企業(yè)的會(huì)計(jì)處理并無(wú)關(guān)系;第二、企業(yè)是持續(xù)經(jīng)營(yíng)的，在企業(yè)未進(jìn)行清算前，預(yù)提職工分流費(fèi)用減少凈資產(chǎn)顯然是不恰當(dāng)?shù)?，這種做法不符合持續(xù)經(jīng)營(yíng)的假設(shè)前提及真實(shí)性原則，由于多數(shù)職工仍然會(huì)繼續(xù)在改制后的企業(yè)中工作，這部分負(fù)債往往形成虛列;第三、稅法規(guī)定，企業(yè)支付的各項(xiàng)統(tǒng)籌保險(xiǎn)基金及

Personnel compensation can be deducted according to the prescribed tax deduction (taking the actual occurrence as the precondition). The above accounting treatment makes the accounting and tax law caliber inconsistent, causing the work to be cumbersome.

Four, adjust the book value of assets according to the results of asset appraisal.

Under such circumstances, there are three reasons why companies are keen on accounting adjustment: first, to promote state ownership.

Two, the new company will increase its registered capital after the reorganization of the enterprise, so as to improve the business qualification and popularity of the enterprise. After adjusting the value added part of the asset appraisal, the capital reserve can be pferred to the registered capital. Three, the new shareholders will be eager to recover the investment and adjust the profit distribution after the enterprise reform.

The author thinks that the results of asset appraisal provide the basis for formulating the price of equity pfer. The principle of historical cost requires that all assets of an enterprise should be measured according to actual cost when it is acquired. In addition to the provisions of laws, administrative regulations and the unified accounting system of the state, enterprises must not adjust their book value on their own.

Of course, the assets impairment factors involved in the evaluation report can be set down according to the relevant provisions. The situation of assets losses, damage, abandonment and other permanent or substantial damages occurring during the property inspection phase shall be dealt with by the relevant departments after approval.

If the accounting system is otherwise provided, the enterprise shall not adjust its book value on its own. "In a special case, when the original state-owned enterprise (sole proprietorship company) carries out joint stock reorganization or merger or split up, it shall adjust the book value according to the notice issued by the Ministry of Finance on the issuance of the Interim Provisions on the management and financial treatment of state-owned capital in the pformation of the company's corporate system". After converting into state-run shares, it shall be changed to (pfer to) a new company. According to the fiscal and taxation Document No. [1997]77, the assets appraisal and increment of the enterprise's shareholding system pformation shall be adjusted accordingly, and the value added of the fixed assets valuation can be depreciated, but the taxable income shall not be deducted when calculating the taxable income. But "in addition to laws, administrative regulations and national unity"

The specific accounting treatments are:

1. after adjusting the book value of assets and liabilities, if the net assets identified are greater than the original book net assets, the balance should be deducted from the future income tax to be included in capital reserves.

Borrowing: fixed assets

Raw material

Stock items, etc.

Loan: capital accumulation

Deferred tax

2. after adjusting the book value of assets and liabilities, if the net assets identified are less than the original book net assets, the undistributed profits and capital reserves should be reduced in sequence.

Borrowing: profit distribution

Capital surplus

Loans: fixed assets

Raw material

Stock items, etc.

If the enterprise has not written off the above method, if the original state-owned enterprise has not written off, it can continue to use the account books of the original enterprise to conduct the following accounting treatments:

Borrowing: paid up capital

Capital surplus

Profit distribution

Loans: paid up capital (capital stock)

Borrow: accumulated depreciation

Loans: fixed assets

You can also finish the old accounts and set up new accounts according to the number of assessment results.