联系我们

论文查询结果	返回搜索

论文编号：	13271
作者编号：	2320180820
上传时间：	2022/6/9 15:59:27
中文题目：	S港口公司合并后的财务整合研究
英文题目：	Research on Financial Integration of S Port Company after Merger
指导老师：	王志红
中文关键字：	企业合并:财务整合:流程内容
英文关键字：	business combination; financial integration; process content
中文摘要：	市场经济能够不断发展的重要前提之一，就是企业进行的合并活动，尤其是迅速完成的、以科学化资源配置、调整产业结构为手段、以战略扩张为目的的合并活动。从众多的失败的合并案例中，我们不难发现，很多人企业管理者盲目地认为企业的合并只是对两个企业简单的组合，他们往往忽视了合并后两个企业在财务、人力资源管理、企业文化、组织架构、战略定位等方面的整合。真正对合并后的整合效率与质量起到关键作用的，也就是整合工作的核心部分——财务整合。如果该部分的工作未进行顺利，那么合并活动极有可能以失败告终。 本文以S港口公司合并后的财务整合为案例，通过对其财务目标整合、财务组织架构整合、资产整合及负债整合过程的研究，结合相关财务及非财务数据，指出S公司在合并后的财务目标整合、财务组织架构整合及资产负债整合中存在的问题。同时在充分的理论研究的基础上，挖掘S公司财务整合问题的根源，最后提出选择适合企业发展的财务管理目标、优化财务组织架构及人员设置、加强应收账款全过程管理等对策，实现理论与实践的结合。目的是给S公司以及其他港口企业在财务整合中提供改良意见，帮助港口企业在各自的改革进程中少走弯路，尽快的实现合并的优势，弥补合并前的劣势，提升自身的综合实力，在市场的激烈竞争中占据先机。 本文的创新之处是通过对S港口企业重组合并前后历史数据的分析，提出增强财务整合效果的措施。以港口行业重组事件为例，研究结果更具有针对性，同时，本文的研究视角更侧重于提高国有资产使用效率、增强企业管理质量，从港口经营管理的角度出发提出建议与对策。
英文摘要：	Mergers and acquisitions are an effective means for enterprises to rapidly achieve strategic expansion, industrial structure adjustment, and optimization of resource allocation, and are an inevitable requirement for the continuous development of the market economy. However, mergers and acquisitions are not a simple combination of two companies. The endless failures of mergers and acquisitions tell us that the success of mergers and acquisitions depends on the integration of all aspects of strategy, organization, culture, human resources, and finance after the merger. Financial integration is the core content of integration work, and its implementation directly determines the quality and efficiency of merger integration. If financial integration is not strong, it may lead to the failure of the entire M&A transaction. This paper takes the financial integration of S Port Company after the merger as an example, through the study of its financial goal integration, financial organizational structure integration, asset integration and liability integration process, combined with relevant financial and non-financial data, it points out the financial integration of S company after the merger. Problems existing in the integration of goals, the integration of financial organizational structure and the integration of assets and liabilities. At the same time, on the basis of sufficient theoretical research, the root cause of the financial integration problem of S company is excavated, and finally the countermeasures such as selecting the financial management target suitable for the development of the enterprise, optimizing the financial organization structure and personnel setting, and strengthening the whole process management of accounts receivable are put forward. A combination of theory and time. The purpose is to provide S company and other port enterprises with suggestions for improvement in financial integration, help port enterprises avoid detours in their respective reform processes, realize the advantages of the merger as soon as possible, make up for the disadvantages before the merger, and improve their comprehensive strength. Take the lead in the fierce competition in the market. The innovation of this paper is to put forward measures to enhance the effect of financial integration through the analysis of historical data before and after the reorganization and merger of S port enterprises. Taking the reorganization of the port industry as an example, the research results are more pertinent. At the same time, the research perspective of this paper is more focused on improving the use efficiency of state-owned assets and enhancing the quality of enterprise management, and puts forward suggestions and countermeasures from the perspective of port operation and management.
查看全文：	预览  下载(下载需要进行登录)