随着联营、股份制、承包、租赁、兼并、破产等经营方式的出现,产权交易在我国也普遍起来。由于价值规律的作用,使包括企业资产在内的一切商品的市场价格经常变动。为了正确合理地反映企业资产价值量及其变动,等价交换产权,保障产权交易双方的合法权益,必须对企业的资产进行重新 With the advent of joint ventures, joint-stock systems, contracting, leasing, mergers and bankruptcies, property rights transactions have also become common in China. Because of the role of the law of value, the market price of all commodities, including corporate assets, often changes. In order to correctly and reasonably reflect the value and changes in the value of corporate assets, to exchange property rights in equal value, and to protect the legitimate rights and interests of both parties to property rights, the assets of the company must be reinstated.