摘要
企业重组的目的是通过资源的优化配置谋取竞争优势,从而实现重组主体经济效益的最大化。重组后的企业面临着诸多问题,而财务整合则是诸多问题的核心,它是企业重组成功与否的关键。本文从财务整合的含义及特征入手,分析了进行财务整合的必要性及意义,由此提出财务整合的总体框架和财务整合的基本内容,为兼并重组企业的财务整合提出政策建议。
The goal of asset reorganization is to gain competitive dominant throngh the optimum allocation of resource, as well as to maximize the benefits of the reorganizing corperation. After asset reorgnizing, enterprises face many problems. And financial integration is the core of the problems, it is also the juncture if reorganization will success. This paper begins with the meaning and charactors of financial integration. It analyzes the essentialities and significantes of financial integration, then it presents the gross framework and basic content. At last it gives some suggestion about financial integration of enterprise reorganization.
出处
《哈尔滨商业大学学报(社会科学版)》
2004年第4期33-35,共3页
Journal of Harbin University of Commerce:Social Science Edition