摘要
设计科学、合理、适用的企业资产重组效绩财务评价系统 ,对开展企业资产重组效绩评价 ,规范企业资产重组行为及提高企业资产重组效绩具有重要的意义。本文对企业资产重组效绩财务评价系统的构成要素进行了设计 ,并对各要求的性质、特点。
To design scientific,reasonable and suitable financial evaluation system of enterprises' asset reorganization is significant of appaising the effect of enterprises' asset reorganization and standardizing the behavior of enterprises' asset reorganization.The author tries to design financial evaluation system to appraise the effect of enterprises' asset reorganization and analyse its nature,characteristic,function and mutual relation.
出处
《山西财政税务专科学校学报》
2001年第1期38-40,共3页
Journal of Shanxi Finance & Taxation College
关键词
资产重组
财务评价系统
要素
设计
asset reorganization financial evaluation system key element design