资产评估助力企业破产重整

The Role of Appraisal in Enterprise Bankruptcy Reorganization

企业有生有死,是市场运行的正常现象,对于经营不善、资不抵债的企业可实施破产重整,这有利于节约成本,稳定社会秩序,优化资源配置,保持经济活力。在企业破产重整过程中,需确定破产重整资产的价值,资产评估在这一环节具有不可替代的作用。本文通过调研重点破产重整评估项目,揭示资产评估在企业破产重整中的作用以及企业破产重整后的变化。

It is a normal phenomenon of market operation that enterprises have life and death.Enterprises with bad management and insolvent assets can be reorganized into bankruptcy,keep the economy dynamic.In the process of enterprise bankruptcy reorganization,it is necessary to determine the value of assets in bankruptcy reorganization.By investigating the key items of bankruptcy reorganization evaluation,this paper reveals the role of asset evaluation in the enterprise bankruptcy reorganization and the changes after the enterprise bankruptcy reorganization.