在推行承包制、股份制、租赁制时,把企业的资产普遍按帐面原值移交,这样做会出现两大弊端:一、不利于经营功过的评估在通货膨胀的形势下,企业资产的帐面价值远远低于市场的实际价值,以帐面原值计价的固定资产和流动资产,给经营者带来少提折 In the implementation of the contracting system, shareholding system, and leasing system, the company’s assets are generally transferred according to the original book value. There are two major drawbacks to this: First, it is not conducive to the evaluation of business performance in the inflation situation, corporate assets The book value is far lower than the actual value of the market. The fixed assets and current assets that are valued at the book’s original value bring less to the operator.