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资产重组在我国仍属于新生事物,但却是未来的发展趋势,了解基础知识,如含义、类型、作用是深入探究的前提,资产重组实质是对企业边界的调整,目标是最大限度的提高经济效益。每一阶段都涉及会计问题,前期调研对企业财务状况的整体把握,谈判前的资产评估,后期重组方式、重组价格、支付方式等问题的确定,资产重组蕴含着会计,会计又规范着资产重组,会计提供的精细数据也将作为各方决策依据。
Assets reorganization is still a new thing in our country, but it is the development trend in the future. Understanding the basic knowledge, such as meaning, type and function, is the premise for further research. The essence of reorganization of assets is the adjustment of the boundary of the enterprise with the goal of maximizing the economy benefit. Each stage involves accounting issues, preliminary research on the overall corporate financial position, pre-negotiation asset evaluation, post-restructuring methods, restructuring prices, payment methods and other issues identified, asset restructuring contains accounting, accounting norms of asset restructuring The fine data provided by accounting will also serve as a basis for decision-making by all parties.