集美大学工商管理学院详解.doc

集美大学工商管理学院 毕业设计（论文） 题 目 浅析企业资产重组中的财务问题 届： *** 专 业： *** 学生姓名： *** 学 号： *** 指导老师： *** 职 称： *** ****年 ** 月 ** 日 浅析企业资产重组中的财务问题 [摘要] 资产重组是我国现在企业发展的必然趋势。然而，我国现在的资产重组水平有限，还处于初级阶段，我国目前的资产重组中存在许多的问题。资产重组对于企业的发展以及我国经济的发展都具有重要的意义。对资产重组中出现的问题进行解决是势在必行的，是加快企业发展的重要步骤。因此，本文将对资产重组进行阐述，并对我国资产重组的发展情况进行介绍，分析其出现的问题。在此基础之上，对资产重组如：兼并收购、资产置换、资产置换以及资产剥离等进行简单介绍，并对其涉及的财务问题进行分析和探讨。最后，针对资产重组中出现的一系列问题，提出了解决办法——财务管理，对财务管理在资产重组中的作用进行阐述，并对于资产重组提出了几点自己的建议和看法，以供参考。 [关键词]资产重组 财务管理 财务问题 On the Corporate Reorganization of Assets in Financial Issues [Abstract] Asset restructuring is an inevitable trend of Chinas current business development. However, the level of restructuring of assets is now limited, still in its infancy, there are many problems in our current asset restructuring. Asset restructuring has important significance for Chinas economic development and the development of enterprises. Appearing on the asset restructuring is imperative to resolve the problem, is an important step to accelerate the development of enterprises. Therefore, this article will elaborate reorganization of assets, asset restructuring and the development of our country are introduced to analyze its problems. On this basis, for the reorganization of assets such as: mergers and acquisitions, asset replacement, replacement of assets and divestitures brief introduction, and analyze and discuss its financial implications. Finally, asset restructuring occurring in a series of problems, proposed solutions - financial management, financial management role in the reorganization of assets to be set forth in, and for the reorganization of assets put forward several proposals and their views for reference . [Key words]Reorganized Assets Financial Management Finances 目录 引言 1 一、我国资产重组的现状 1 （一）资产重组的发展情况 1 （二）资产重组的动因分析 1 （三）资产重组中出现的问题 2 （四）资产重组中出现的问题的对策 2 二、资产重组