送变电A公司业务重组的财务整合管理研究

发布时间：2018-03-15 09:34

本文选题：公司重组　切入点：重组整合　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：送变电A公司因经营困难，要通过重组来摆脱困境。本文主要针对A公司重组中进行的一系列整合展开研究，其中研究的核心部分是有关重组中的财务整合。本文首先介绍了研究的背景和意义，，从国内和国外两方面的经验来说明公司重组的整合情况，认为目前世界经济一体化运行形势下，公司重组和整合是发展和优化的一个主要途径。文章在区分了一些重组的主要概念，然后指出重组过程中的整合是决定重组成败的关键，本文对管理整合作了具体分析。财务整合在重组整合中的重要性是不言而喻的，并且文章对财务整合的目标、整合的方法和整合内容进行了详细的阐述。针对A公司的案例分析，从A公司的经营状况入手，分析了A公司重组的原因。主要是因为公司经营状况差，公司机构、人员、资金和管理能力等方面都存在问题。公司在重组过程中的财务整合主要从会计核算体系的整合、财务人员的整合、资产整合、负债整合以及推行集约化管理等方面进行，在论文中对这些方面进行了详细的叙述和解析。最后对A公司重组财务整合效果进行了综合评价，认为虽然重组中出现一些具体问题，但A公司在财务整合的内容还是相对比较全面的，并且整合后有一定的效果，部分经验值得借鉴，可以完善公司重组财务整合理论。
[Abstract]:Due to the difficulties in operation, A company is going to get rid of its difficulties through restructuring. This paper mainly focuses on a series of integration studies carried out in A company's restructuring. The core part of the research is financial integration in reorganization.
This paper first introduces the background and significance of the research, and illustrates the integration of company reorganization from two aspects of domestic and foreign experience. It is considered that corporate restructuring and integration is a main way of development and optimization under the current situation of world economic integration.
This paper differentiates some main concepts in the reorganization, then pointed out that the integration and restructuring process is a key decision to restructure success or failure, this paper makes a concrete analysis of the importance of financial management integration. Integration in the re integration is self-evident, and the goal of financial integration, the integration method and integration in detail in this paper.
According to the analysis of the case of A, starting from the A company's operating condition, analyzed the reason of the reorganization of the A company. Mainly because companies operating in poor condition, organization, personnel, capital and management ability and other aspects of the problem. In the process of restructuring the financial integration company mainly from the integration of accounting system, integration financial personnel in the integration of assets, debt consolidation and the implementation of intensive management and other aspects, in this paper a detailed description and analysis of these aspects.
At the end of the reorganization of A company conducted a comprehensive evaluation of financial integration effect, although some specific problems in the reorganization, but the A company in the financial integration content is relatively comprehensive, integrated and have a certain effect, some experience is worth learning, can improve the corporate restructuring financial integration theory.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F406.7;F426.61

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