公司资产重组和并购对企业的影响--公司金融结课论文.doc

江 西 理 工 大 学 公司金融结课论文 公司资产重组和并购对企业的影响 指导老师： 学号： 姓名： 班级：金融142 时间：20**年6月1日 摘要：企业的并购与重组是企业追求企业价值最大化、加快发展的一种有效的资本运作形式，可以说是企业成长与发展的形式之一。我国企业并购经历了启动、沉寂、蓄势待发和蓬勃发展进入高潮的发展轨道。进入20世纪90年代以来，随着全球第六次企业并购浪潮迭起，我国企业并购也逐渐进入高潮，会同全球化的经济背景深刻推动我国的企业深度重组和产业整合。企业并购、重组所涉及的会计、税务等问题也日益突出。并购与重组在交易对象、主体、价格、结果等方面与传统商品交易的差别影响着会计的确认、计量和报告，使得现代财务会计模式受到巨大冲击，涉税问题随之繁复。收购兼并作为国内外企业实施发展战略，增强实力的一个重要手段，本文是以东方航空吸收上海航空为案例来研究公司重组与并购对企业造成的影响。 Abstract:Enterprise merger and reorganization is the pursuit of enterprise value maximization, speed up the development of an effective form of capital operation, is one of the forms of enterprise growth and development, so to speak. Our country enterprise mergers and acquisitions experienced start, silence, poised and booming into the climax of development track. Since the 1990 s, the sixth merger wave occurs repeatedly, as the global mergers and acquisitions also gradually into the climax in our country, with the globalization of economy background deeply promote deep restructuring of our business and industry consolidation. Mergers and acquisitions, restructuring involved in accounting, tax and other issues are also increasingly prominent. Mergers and restructuring in the transaction object, main body, the respect such as price, the results with traditional commodities trading difference affects the accounting recognition, measurement and reporting.Modern financial accounting model by the huge impact, tax related issues with heavy and complicated. As acquisition of domestic and foreign enterprises to carry out the strategy of development, enhance the strength of an important means, this article is based on eastern airlines absorption Shanghai airlines as a case to study the effects on the corporate restructuring and ma. 目 录 引言 资产重组的目标 3.内容…………相关理论 4.案例…………东方航空吸收上海航空 5.资产重组的影响 参考文献 致谢 引言：收购兼并作为国内外企业实施发展战略，增强实力的一个重要手段，其发展历史已近百年。以作为我国经济的重要支柱产业之一的行业的产业集中度还不高，在政府的各项政策指导下，国内越来越多的企业选择通过收购兼并来扩大规模，提高市场占有率，在行业竞争中占有更大的优势。不同的企业实施收购兼并的动机各有不同，但在根本上，都是为了获