河南财经政法大学成功学院李情.docVIP

河南财经政法大学成功学院本科生毕业论文 企业合并与重组中关于资产评估问题的研究 系部名称 管理学系 姓　　名 李情 学　　号 2011445263 专　　业 会计学 指导教师 张盼讲师 2015年5月9日  摘 要 当今社会，日新月异。企业为了谋求自身更加合适地发展，会在适当的时候，进行一些重组合并，这期间必然会牵扯到企业价值的问题，这就需要对企业资产价值进行评估。由于我国资产评估行业起步较晚，很多方面并不健全，甚至有些地方存在不合理的现象，这就需要我们对其进行研究，进行深入思考。笔者以实习期间所接触和了解到的关于企业重组合并中遇到的问题为研究对象，通过查询资料和经验积累，对这些问题阐述一些自己不成熟的看法。结合案例，清晰明确地针对遇到的问题，给出自己的一份见解。 本文主要通过对企业重组合并中遇到的资产取证难、询价难，企业间的借贷不合法等问题影响到评估工作的正常进行而进行分析，对这些问题的产生原因以及结果进行阐明，以及应对措施。最终，结合实例，对这些措施加以运用，得以求证。 关键词：企业重组合并； 资产评估； 询价； 企业间借贷 Abstract Todays society, with each passing day. More appropriate in order to pursue their business development, will be at the appropriate time, some restructuring and merger, during which inevitably involves the enterprise value of the issue, which requires companies to assess the value of the assets. Due to the late start of the asset appraisal industry, many aspects are not perfect, and even the existence of some places unreasonable phenomenon, which we need to be studied in-depth thinking. Questions about the corporate restructuring and merger author encountered during the internship and learned contacted for the study, to explain some of his immature views on these issues through query data and experience. With case, clear and unambiguous for the problems encountered, given their share insights. 牋牋?ay In this paper, through the merger of the assets of corporate restructuring encountered hard evidence, the impact of illegal lending between enterprises and other issues to work properly assess and analyze the causes of these problems and the results were clarified, and countermeasures. Eventually, with examples, to the use of these measures to verify. Key Words: Corporate restructuring and merger; asset evaluation; forensics; inter-enterprise lending