绿地集团借壳金丰投资整体上市案例研究

发布时间：2018-01-25 23:10

本文关键词： 资产重组绿地集团借壳上市财务会计　出处：《吉林财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国市场经济的不断地发展,我国社会主义经济体系不断地完善,市场经济获得良好的发展。上市企业的不断涌现,不同类型的企业应运而生,中国证券市场更是获得了辉煌的成就,截止到2016年年底,沪、深两市共有3052家,股票市值高达55.68万亿元,越来越多的企业认识到资产重组可以促进企业自身的发展。因此公司通过资产重组对企业的产权结构、存在方式和资产进行重新整合,优化了社会资源的配置,降低了企业的交易费用,提高了企业的经济效益,改变了企业的经济结构,但这一过程中也引发了一系列财务会计问题。资产重组已经成为我国企业改革的一个重要方式,更成为了当今的一个热门研究课题。但我国上市企业在资产重组的过程中也存在很大的盲目性和不确定性,特别是资产重组的目的、方法、手段等存在的明显问题和不足。尽管我国证券市场从1986年逐步形成以来,已经形成30多年的时间,中国证券市场也不断建立和完善,并且出台一系列相关的准则和规范,但是财务和会计问题还是会出现滞后性等各类问题。现阶段,房地产企业已经成为我国的敏感话题之一,虽然依旧带动了诸多企业的发展,但近些年的房地产企业处境已不如往常乐观,房地产企业想要谋求更大发展,就需要做出必要的创新和改革。本文分为六个部分,第一部分通过引言简要介绍资产重组在国内外的发展及研究意义;第二部分介绍资产重组的概况、类型和支付方式对资产重组进行了解;第三部分就描述绿地集团与金丰投资两个企业的概况和交易过程;第四部分进行分析交易过程前后的财务会计问题;第五部分从资产重组的问题分析提出对策;最后简要总结。
[Abstract]:With the continuous development of China's market economy, China's socialist economic system constantly improve, the market economy develop well. Listed companies continue to emerge, the different types of enterprises came into being, China securities market is to obtain the brilliant achievements, by the end of 2016, Shanghai, Shenzhen two, a total of 3052. The stock market value of up to 55 trillion and 680 billion yuan, more and more enterprises realize that asset restructuring can promote the development of the enterprise itself. So the structure of property rights of the enterprises through asset restructuring, existence and asset re integration, optimize the allocation of social resources, reduce the transaction costs of enterprises, improve the economic efficiency of enterprises, change the economic structure of the enterprise, but this process has caused a series of problems of financial accounting. The reorganization of assets has become an important enterprise reform in our country, as when A hot topic now. But there are a lot of blindness and uncertainty of China's Listed Companies in the asset restructuring process, especially for the purpose of assets restructuring, method, means the existence of obvious problems and shortcomings. Although China's stock market from 1986 to gradually form, has formed more than 30 years time, Chinese stock market also continue to establish and improve, the introduction of a series of related standards and norms and, but the financial and accounting issues will arise or lag and other problems. At this stage, the real estate business has become one of the most sensitive topic in China, though still led to the development of many enterprises, but in recent years the real the real estate enterprise situation has not always optimistic, the real estate enterprises want to seek greater development, we need to make the necessary reforms and innovation. This paper is divided into six parts, the first part through the introduction brief introduction to information The development and significance of the research production restructuring at home and abroad; the second part introduces the general situation of the reorganization of assets, and the type of payment to understand asset reorganization; the third part describes the general situation and the transaction process and the Greenland Group Jinfeng investment two enterprises; the fourth part is the analysis of financial accounting problems before and after the exchange process; the fifth part from the problem asset reorganization analysis put forward countermeasures; finally, a brief summary.

【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.51;F299.233.4

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