本文選題：計量屬性 + 定點(diǎn)生產(chǎn)企業(yè)��； 參考：《中國注冊會計師》2017年10期

【摘要】：正一、案例介紹A、B、C同是生產(chǎn)食鹽的三個具有獨(dú)立法人資格的民營企業(yè)。1996年,國家統(tǒng)一頒發(fā)食鹽定點(diǎn)生產(chǎn)企業(yè)資質(zhì)并實(shí)施專營,要求取得資質(zhì)的條件必須是國有企業(yè)。為取得食鹽定點(diǎn)資質(zhì),某縣政府注冊成立鹽化總公司(簡稱"總公司"),工商登記為全民所有的企業(yè)法人,注冊資本1500萬元(實(shí)際未到位)。A、B、C三個企業(yè)對外共用總公司名下的食鹽定點(diǎn)生產(chǎn)經(jīng)營資質(zhì)和商標(biāo),對內(nèi)繼續(xù)保持生產(chǎn)的獨(dú)立性。2005年,縣政府推動總公司按公司法規(guī)范改制登記,總公司將A、B、C三個企業(yè)合并成立新公司。一方面,三企業(yè)資產(chǎn)評估
[Abstract]:In 1996, the state issued the qualification of designated enterprises for salt production and implemented the monopoly, and the condition for obtaining the qualification must be state-owned enterprises. (1) A case study shows that AZB C is a private enterprise with independent legal personality in the production of salt. In 1996, the state issued the qualification of designated salt producing enterprise and implemented its monopoly, and the condition of obtaining qualification must be state-owned enterprise. In order to obtain the designated qualification of table salt, a county government has registered and established the Salt and Chemical Corporation ("head Office" for short), and the industrial and commercial registration is an enterprise legal person owned by the whole people. The registered capital is 15 million yuan (the qualification and trademark of the designated production and operation of salt under the name of the three foreign common head companies are not actually in place.) in 2005, the county government urged the head office to register in accordance with the company law norms. The head office amalgamated the three enterprises of AJ BU C to form a new company. On the one hand, three enterprises' assets evaluation
【作者單位】： 西南政法大學(xué);
【基金】：重慶市研究生教育教學(xué)改革研究項(xiàng)目“法商融合型研究生培養(yǎng)教學(xué)改革研究”(項(xiàng)目編號:yjg133034) 2016年西南政法大學(xué)學(xué)生科研創(chuàng)新計劃資助項(xiàng)目(項(xiàng)目編號:2016XZXS-223)
【分類號】：D920.5;D922.26
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本文編號：1946765