企业破产的相关财务问题分析+文献综述.docVIP

企业破产的相关财务问题分析+文献综述 摘要：现阶段，随着经济形势地不断发展，企业之间的兼并整合不断地增多，很多企业如何在破产兼并后合理地处理好自己的财务问题是现在很多经济方面学者讨论的热点。现本文正是在此大形势下，就我国中下企业的破产兼并，讨论企业如何处理好企业的财务问题，本文首先提出现在企业破产的一个具体现状和表现形式，接着讨论企业如何处理破产以及在其中可能遇到的问题，在文章的最后本人提出了对本文论题的一些个人建议。整篇文章并没有仅仅就破产兼并的单方企业进行讨论，文章是从破产兼并的双方企业的财务问题进行讨论的，因为这样可以使本文讨论的问题能够更加的全面化和具体化，并且文章还比较侧重描述双方企业在企业破产兼并后具体的财务整合。所以，整篇文章是贯穿企业破产对企业财务的影响进行展开的，尽管提出的建议有些不完整的地方，但还是希望能够对本课题的发展有一些用处。4843 关键字：破产 兼并 整合 Analysis of the financial problems of the Enterprise Bankruptcy Abstract：At this stage, with the economic situation to the continuous development of merger integration between enterprises continue to increase, how many companies go bankrupt after the merger reasonably deal with their own financial problems are now a lot of economic scholars discuss hot spots. This article is now in the big situation, in our middle and lower corporate bankruptcies and mergers, to discuss how companies deal with their financial problems, we first proposed the now bankrupt enterprises and forms a specific situation, and then discuss how to deal with bankruptcy and corporate in which problems may be encountered in the last article on this topic I made some of my personal recommendations. Throughout this article does not merely on corporate bankruptcy unilateral annexation discussions, articles from bankruptcy merger both companies to discuss financial issues, because this could make the problem discussed in this article can be of a more comprehensive and specific, and the article also more focused description of both companies after the merger in corporate bankruptcies specific financial integration. Therefore, the whole article is run through bankruptcy impact on corporate finance expansion, although some proposals incomplete in places, but still want to be able to develop this topic of some use. （三）财务整合过程中要注意文化的融合15 （四）规范并购企业的法人治理结构16 （五） 对并购方案进行成本-效益分析16 结论17 致谢18 参考文献19 引言： 企业破产是市场经济运行的必然结果，也是世界各国经济运行中不可避免的经济现象，它有利于剥离不良资产，促进资源优化配置。在我国加入世界贸易组织后，国家对企业兼并、破产核销的规模将逐步扩大，将会有更多的企业通过破产程序退出市场