摘 要
国有企业在国民经济中占有举足轻重的地位。而资产重组既可以促进国有企业的经营效益，又可以有效地促进国有企业在市场经济中的作用，有利于企业的发展。但是，一些国企在进行资产重组时，不可避免地会遭遇财务、会计等方面的失误，导致一些国企在进行资产重组时存在着效率低下的缺陷，未能取得预期的效果。通过比较，本文从资产重组的角度出发，针对国企资产重组中存在的问题，提出相应的对策，以期提高国有企业的资产重组行为。
关键词：国企 资产重组 问题剖析 改善战略
Abstract
State-owned enterprises play an important role in the national economy. Asset restructuring can not only promote the operating efficiency of state-owned enterprises, but also effectively promote the role of state-owned enterprises in the market economy, which is conducive to the development of enterprises. However, some state-owned enterprises will inevitably encounter financial, accounting and other errors when carrying out asset restructuring, resulting in the inefficiency of some state-owned enterprises when carrying out asset restructuring and failing to achieve the expected results. Through comparison, this paper, from the perspective of asset restructuring, puts forward corresponding countermeasures against the problems existing in the asset restructuring of state-owned enterprises, with a view to improving the asset restructuring behavior of state-owned enterprises.
Key words:state-owned enterprise Asset restructuring; Problem analysis Improvement strategy
目 录
摘 要 I
Abstract II
1 前言 1
2 资产重组的基本理念 1
3 国企改制后的几个财务问题及会计问题探讨 2
3.1 财务报表制度不健全 2
3.2 收购前期调查中存在的一些财务问题 3
3.3 在评估中遇到的金融问题 3
3.4 关于收购定价和有关的金融问题的拟订 4
3.5 急需改善的财务和会计环境 5
4 国有企业资产重组的财务战略优化研究 5
4.1 财务报表系统的优化 6
4.2 对公司的运作机制进行再界定，对资产进行合理的重组 6
4.3 加强员工队伍建设，坚持以人为本 7
4.4 改善我国上市公司资产重组的财务会计环境 7
4.5 财政和会计制度的更新 8
5 结论 8
参考文献 9
致 谢 10
国有企业在国民经济中占有举足轻重的地位。而资产重组既可以促进国有企业的经营效益，又可以有效地促进国有企业在市场经济中的作用，有利于企业的发展。但是，一些国企在进行资产重组时，不可避免地会遭遇财务、会计等方面的失误，导致一些国企在进行资产重组时存在着效率低下的缺陷，未能取得预期的效果。通过比较，本文从资产重组的角度出发，针对国企资产重组中存在的问题，提出相应的对策，以期提高国有企业的资产重组行为。
关键词：国企 资产重组 问题剖析 改善战略
Abstract
State-owned enterprises play an important role in the national economy. Asset restructuring can not only promote the operating efficiency of state-owned enterprises, but also effectively promote the role of state-owned enterprises in the market economy, which is conducive to the development of enterprises. However, some state-owned enterprises will inevitably encounter financial, accounting and other errors when carrying out asset restructuring, resulting in the inefficiency of some state-owned enterprises when carrying out asset restructuring and failing to achieve the expected results. Through comparison, this paper, from the perspective of asset restructuring, puts forward corresponding countermeasures against the problems existing in the asset restructuring of state-owned enterprises, with a view to improving the asset restructuring behavior of state-owned enterprises.
Key words:state-owned enterprise Asset restructuring; Problem analysis Improvement strategy
目 录
摘 要 I
Abstract II
1 前言 1
2 资产重组的基本理念 1
3 国企改制后的几个财务问题及会计问题探讨 2
3.1 财务报表制度不健全 2
3.2 收购前期调查中存在的一些财务问题 3
3.3 在评估中遇到的金融问题 3
3.4 关于收购定价和有关的金融问题的拟订 4
3.5 急需改善的财务和会计环境 5
4 国有企业资产重组的财务战略优化研究 5
4.1 财务报表系统的优化 6
4.2 对公司的运作机制进行再界定，对资产进行合理的重组 6
4.3 加强员工队伍建设，坚持以人为本 7
4.4 改善我国上市公司资产重组的财务会计环境 7
4.5 财政和会计制度的更新 8
5 结论 8
参考文献 9
致 谢 10
