破产兼并

中小企业破产兼并的财务问题研究

Study on Financial Problems of the Minor Enterprise of Bankruptcy and Merger

破产兼并是企业市场竞争的必然结果。

Bankruptcies and mergers are the inevitable outcomes of enterprises in market competition .

中外企业破产兼并的对比分析

Comparison and analysis of the differences of bankruptcies and mergers between Chinese and foreign enterprises

三是继续有步骤地做好企业破产兼并工作。

Third , the work concerning the bankruptcy and merging of enterprises should continue to be properly handled .

纵观世界各国破产兼并失败的案例，尽管造成失败的原因非常复杂，但忽视破产兼并财务方面的工作是其中的重要原因之一。

Watching these defeated cases all over the world , the reason is complicated , Ignorance in financial aspects is one of important factors .

旨在为我国国企集团破产兼并这一资本运营的特殊方式有效运作提供理论支持和实际指导。

The aims of this paper is to offer the theory support and practical guidance for this special mode of capital operation in the state-owned enterprise group .

本文分别从法律依据、产界限、产程序和兼并动机、并历史、付方式和效用等方面，对比分析中外企业破产兼并的不同。

This paper discusses the differences of bankruptcy and mergers between Chinese and foreign enterprises on the basis of law , limits of procedure , effect , intention , history and means of payment .

本文提出了国企集团破产兼并的财务功能，剖析了其破产兼并困难的观念、体制、机制和行为方面的成因，并以此为基础概括出了确保其有序运作的相关策略。

This paper proposes the financial function of the bankrupt-merge in the state-owned enterprise group analyzes the cause of the concept , system , mechanism and behavior in the bankrupt-merge , summarizes the correlation measures to ensure its regular operation .

本文通过对我国中小企业财务问题的研究，讨论中小企业破产兼并应采取的形式。探讨已濒临破产企业作为目标企业如何进行价值评估及会计处理。

On the research of financial problems existing in minor firms , discuss the better way for these firms , the thesis explored that how verging bankruptcy minor firms as targets evaluate their value and deal with them in accounting operation .

第六十三条农民集体所有的土地的使用权不得出让、转让或者出租用于非农业建设；但是，符合土地利用总体规划并依法取得建设用地的企业，因破产、兼并等情形致使土地使用权依法发生转移的除外。

Article 63 The land use right of peasant collectives shall not be leased , transferred or rented for non-agricultural construction , except in the case of legal transfer of the land that conforms to the general plan for the utilization of land and legally obtained by enterprises due to bankruptcy or acquisition .

对破产和兼并企业的优惠政策

Preferential policy for Bankruptcy and merger

企业资产重组的根本内涵在于通过产权的重新安排实现资源的优化配置，无论改制、破产还是兼并、收购，都是以资源优化配置为基本内涵的。

Behavior of the rearrangement of assets has a basic intension , which is rearranging the property rights , so that they can acquire a more rational distribution of resources .

这些问题严重影响到劳动力在不同企业、部门、地区和所有制之间的流动、国有企业的破产、兼并和国有企业职工的下岗、分流，也影响到非国有经济的发展。

Those problems hinder labor rational shift and orderly migration among enterprises , departments and districts , affect state-owned enterprises bankruptcy and merger as well as re-employment of laid-off workers , delay the development of non-state-owned sector .

在物流资源的重新配置下，一些优势家具企业将会在先进的物流运作模式支持下迅速发展成为家具业的佼佼者；而一些物流管理模式落后、处于竞争劣势的企业将破产或被兼并。

Reallocation of resources in logistics , some furniture companies will be dominant in the advanced mode of operation of logistics support fast becoming a leader in the furniture industry ; and some logistics management behind the company at a competitive disadvantage to bankruptcy or mergers .

可以预见的是，我国企业的破产、重组和兼并，将成为今后几年我国社会的热点问题。

Naturally speaking , issues as to bankruptcy , merger and consolidation of our enterprises shall be among the focused topics in the future years in China .