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2008年以来山西省开展的煤炭企业兼并重组整合工作,是以财产物资价值管理为主线的资产与股权的重新整合,将会涉及到企业组织结构变更、债务重组、资产评估与分割以及内部管理制度创新等诸多方面的内容,这些将会为企业带来一定的财务风险。为了科学防范和应对兼并重组整合后企业带来的财务风险,文章研究提出重组整合后的煤矿企业应采用以集权为主、分权为辅的混合财务管理模式。
The merger and reorganization of coal enterprises in Shanxi Province since 2008 is the reorganization of assets and equity with the management of the value of the property and materials as the main line. It will involve changes in the organizational structure of enterprises, debt restructuring, asset valuation and segmentation, and internal management system Innovation and many other aspects of the content, which will bring some financial risks to the enterprise. In order to scientifically prevent and deal with the financial risk brought by the merger, reorganization and integration, the article suggests that the coal mining enterprises after the reorganization and integration should adopt the mixed financial management mode which is mainly centralized and decentralized.