企业资产重组中的若干问题研究

在我国国内的财政事务重新组合的实践管理工作中,仍然存在着一些不可回避的问题,只要有以下四个主要的问题：（1）借鉴西方重组经验不能适用于本土企业;(2)国内暂时还未有成熟完善的相关法律以及规章制度；(3)谈判前部分事项财产不能正确估价；(4)重组后双方公司有效经营问题。为了促进发展目前现代化企业的规章制度，并能够有效地开展和实行，只有各个企业积极地学习有关的经验，并将学习到的经验运用到实际过程中，才能够顺利实现我国国内财政事务管理和资产重新整合的宏伟目标。
本论文将资产重新整合的理论定义为前提和基础，通过深入研究企业的资产重新整合的主要构架，在整个过程中同时还发现了一些长期尚未解决的问题，同时也为处理这些问题提供了一些合理供参考的方式方法，可以为企业今后整体资产重新整合框架的完整提供一些较可靠的依据和参考，确保企业的持续健康发展。

关键词： 资产重组；资产评估；企业风险；财务整合

  
The accounting problems in asset reorganization
Abstract：In practice, the management of our domestic financial affairs regroup, there are still some problems can not be avoided as long as there are four main issues: (1) Reference to the Western experience of restructuring can not be applied to local enterprises; (2) domestic temporarily there are not yet mature and perfect relevant laws and regulations; the front part of the matter (3) valuation of property can not negotiate correctly; (4) after the reorganization of both companies effective operational problems. In order to promote the development of the current modern enterprise rules and regulations, and be able to effectively develop and implement, only individual enterprises to actively learn about the experiences and lessons learned into practice the process, to be able to successfully achieve our internal management and financial affairs asset re-integration ambitions.
In this paper, asset re-integration theory is defined as the premise and foundation, through the main frame depth study of corporate assets re-integration in the whole process, also found a number of long outstanding issues, but also for dealing with these issues provides some reasonable ways for reference, the overall assets of enterprises in the future for a complete re-integration framework to provide some of the more reliable basis and reference, to ensure sustained and healthy development of enterprises.
Key Words：Asset restructuring；Asset valuation；Enterprise risk；Financial integration

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