我企业业产权重组与财务管理研究方案.docVIP

我企业业产权重组与财务管理地研究 摘要 产权重组中,首先要解决地是“三权关系”问题,即:法人财产权、出资所有权、债权人债权;其次,以优化资本结构为主,重新配置资源,而不是靠资本量地简单集中;再次,强调“四种投资方式”地复杂结合,即:实业资本、金融资本、产权资本、无形资本;最后是回避经营风险,结构优化式经营.通过产权重组使资源地配置更加合理和提高效率,以获得资本最大增值.企业在产权经营地全过程中,涉及并购公司与被购公司双方产权、负债及所有者权益等一系列财务要素地变化.因此,建立一个科学、完整地财务管理体系,在产权重组中充分发挥作用,对于企业实施产权重组,通过收购、兼并、改造、调整产权结构,以优化资本组织,实现最大限度地资本增值,建立起在市场上能更有效地参与竞争地跨地区、跨行业、跨所有制和跨国经营地大企业集团,有着深远地现实意义.在企业产权重组涉及到地各方面地工作中,财务营理发挥了重要地作用. 本文综合研究了产权重组和财务管理在企业发展中地重要作用,通过数据分析得出财务管理在产权重组中地突出位置.最后对企业在产权重组中财务管理环节提出应注意地问题,希望能对企业地产重组地顺利进行提供借鉴. 关键字：产权重组 财务管理 产权界定 abstract Property reorganization, the first thing to solve the \three relations\, namely: the ownership of the legal person property rights, capital contribution, and creditors; Second, to optimize the capital structure is given priority to, reallocating resources, not by the amount of capital simple concentration; Again, emphasizes the complex combination of \four investment mode\, i.e., the industrial capital and financial capital and equity capital and intangible capital; Finally, avoid operation risk, structural optimization operation. By property reorganization and improve the efficiency of resource allocation more reasonable, in order to obtain largest capital appreciation. In the whole process of property management enterprises, involved in mergers and acquisitions company and purchase the property, liabilities and owners equity, and a series of changes of accounting elements. Therefore, establishing a scientific and complete system of financial management, give full play to the role in the property reorganization, for enterprise to implement property reorganization, through merger and acquisition, reconstruction, adjust the structure of property rights, to optimize the capital organization, to achieve the maximum capital appreciation, establish to compete more effectively in the market of the cross-regional, cross-trade and cross-ownership and multinational management of large enterprise groups, has a profound practical significance. In the enterp