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股份制改革前后,如何尽快提升经营效益、化解财务包袱成为工商银行进行股份制改造并整体上市的先决条件和中心环节。为此,工行实行了新的利润考核制度,扭转了经营效益低下的局面,逐步改善了财务状况,同时还推动了财务集中改革和新会计标准体系的构建。这些举措为工行立足自身努力彻底消化财务包袱,顺利实现股改上市提供了保障。
Before and after the reform of the shareholding system, how to improve operating efficiency as soon as possible and how to dissolve the financial burden have become the preconditions and the key links of the reform of the shareholding system of Industrial and Commercial Bank of China as a whole. To this end, ICBC implemented a new profit appraisal system, reversing the situation of low operating efficiency and gradually improving its financial position. At the same time, it also promoted the reform of financial focus and the construction of a new accounting standard system. These measures for the ICBC based on their own efforts to completely digest the financial burden, the successful realization of stock reform provided a guarantee.