企业并购重组中加强审计研究

Strengthening Audit Research in Enterprise M & A

随着我国社会主义市场经济体制改革的不断深入发展,各大企业在发展的过程中都在加大改革力度,以谋求企业更长远的发展。而并购重组则是推动我国企业良好发展改革的重要举措之一。但是在企业并购重组的过程当中,出现了诸如并购效果差、企业资产流失等严重问题。因此,在企业并购重组中十分有必要对审计工作加强研究,它是造成问题出现的原因之一。本文就是以企业并购重组中所面对一系列审计问题进行研究,并相应的提出了解决对策,希望能够为我国企业并购重组中的审计工作提供借鉴。

With the deepening development of China＇s socialist market economic system reform, the major enterprises in the development process are increasing the intensity of reform in order to seek more long-term development of enterprises. And M ＆ A is one of the important measures to promote the good development and reform of Chinese enterprises. However, in the process of mergers and acquisitions, there have been serious problems such as poor purchasing power and loss of assets. Therefore, it is very necessary to strengthen the research on the audit work in the M ＆ A, which is one of the causes of the problem. This paper is a series of audit problems faced by M ＆ A in the process of M ＆ A, and puts forward the countermeasures, hoping to provide reference for the audit work of M ＆ A in China.