国内外的实证研究发现,企业重组是一把“双刃剑”,既可能因重组成功给呆板、僵化的企业注入活力和效率,又可能因重组失败给企业背上沉重的包袱甚至破产,资产重组下的财务整合显得尤为重要。一、资产重组下的财务整合需遵循的原则资产重组下的财务整合,必须遵循并体现以下原则:( Empirical studies both at home and abroad have found that the reorganization of enterprises is a “double-edged sword”, which can not only infuse vitality and efficiency into dull and inflexible enterprises as a success of the reorganization, but also cause enterprises to carry heavy burden or even go bankrupt due to the failure of reorganization. Assets Under the reorganization of the financial integration is particularly important. First, the financial reorganization under the principle of financial integration to be followed Financial consolidation under asset restructuring, we must follow and reflect the following principles: