| 企业兼并中的财务决策 |
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| 引用本文： | 夏俊.企业兼并中的财务决策[J].佳木斯教育学院学报,2012(3):389-390. |
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| 作者姓名： | 夏俊 |
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| 作者单位： | 贵州大学科技学院 贵州贵阳550004 |
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| 摘 要： | 实行现代化的企业制度与最佳的资源配置,创造最大价值是社会主义市场经济体制对现代企业的要求。目前一些国有企业实行改制进行兼并重组,收购破产等方式有效运营该国有资产,提高企业生存力创造利润。近几年,企业兼并日渐增多,在这中间很多企业因为在兼并中没有做好财务决策,使其实现不了兼并的目的,严重的会给企业带来损失。所以,在企业并购时进行财务决策是很重要的。本文就对就对包括如何确定兼并方式,兼并资金的筹集,付款形式,重组中的财务操作方式这些影响企业兼并的财务决策应该注意的内容进行分析。
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| 关 键 词： | 企业兼并 财务决策 资本 |
The financial decision in corporate mergers |
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| Xia Jun.The financial decision in corporate mergers[J].Journal of Jiamusi Education Institute,2012(3):389-390. |
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| Authors: | Xia Jun |
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| Institution: | Xia Jun(Institute of Science and Technology,Guizhou University,Guiyang Guizhou,550004,China) |
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| Abstract: | The implementation of modern enterprise system and the optimal allocation of resources,to create the most value is the requirement of socialist market economy system to modern enterprise.At present,some state-owned enterprises restructuring mergers and acquisitions,the acquisition of bankruptcies and other ways to operate the state-owned assets efficiently,improve the viability of enterprises to create profits.In recent years,corporate mergers is growing,among the many enterprises because the merger did not do well in financial decisions,so that it can not achieve the purpose of the merger,will bring severe loss to the enterprise.So,the financial decision is very important.This article analyzes how to determine annex,annex financing,payment,the financial operation in restructuring. |
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| Keywords: | enterprise merger financial decision capital |
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