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随着社会的发展和经济的进步,企业间的竞争变得越来越激烈,更多的企业为了在激烈的市场竞争中实现更快更好的发展和进步开始使用并购重组这种形式来扩大企业自身的规模,以赢得更多经济效益。另外从政策上看,国家鼓励、支持上市公司进行以市场为主导的,有利于公司发展和壮大的并购重组行为。而并购重组过程中无疑会涉及到财务会计问题,而且从某种意义上来讲财务会计问题处理的好坏在很大程度上决定着上市公司并购重组工作的成功与否。所以本文拟从提高上市公司并购重组财务会计工作的绩效为根本的出发点和落脚点,首先分析了上市公司资产重组会计处理中涉及到的重要财务问题;其次探究了上市公司不同并购类型中不同的财务会计处理;最后阐述了上市公司并购重组财务会计处理中需要注意的事项和要点。
With the development of society and economic progress, the competition among enterprises has become more and more intense. More and more enterprises are expanding their use of mergers and acquisitions in order to achieve faster and better development and progress in the fierce market competition Enterprise’s own scale, in order to win more economic benefits. In addition, from a policy point of view, the state encourages and supports listed companies to conduct market-oriented mergers and acquisitions that are conducive to the development and expansion of the company. However, the process of M & A and reorganization will undoubtedly involve the financial and accounting issues, and in a sense, the handling of the financial and accounting issues will determine the success of the M & A and restructuring of listed companies to a great extent. Therefore, this paper intends to improve the performance of M & A and financial accounting of listed companies as the basic starting point and the foothold, first of all, it analyzes the important financial problems involved in the accounting treatment of asset restructuring of listed companies; secondly, investigates the different types of M & Financial Accounting; Finally, the listed companies need to pay attention to matters and points in M & A and financial accounting.