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论文编号：	5780
作者编号：	2220110336
上传时间：	2013/12/4 16:09:15
中文题目：	天昌公司吸收合并的财务整合研究
英文题目：	Study on financial integration in the restructuring of Tianchang Company
指导老师：	王全喜
中文关键字：	吸收合并 财务整合 财务评价
英文关键字：	enterprise restructuring，financial integration，financial evaluation
中文摘要：	近年来，随着资本市场的逐步成熟和市场竞争的加剧，国内外很多企业通过重组收购的方式实现了规模的迅速扩大、企业竞争力的增强。但是，也有很多企业在重组后由于缺乏有效地整合，企业竞争力和盈利能力下降，甚至走向衰败。整合的具体内容主要有：管理整合、战略整合、人力资源整合、文化整合、财务整合，本文研究的主要内容是如何在吸收合并下进行财务整合。财务整合是企业重组整合的重要内容之一，对于重组后形成的新企业，只有通过有效地财务整合，才能使重组的战略得以实现，重组的效果才能被准确反映。烟草行业是国民经济的重要组成部分，复烤企业是烟草行业工商连接的纽带，对烟草行业的健康发展有非常重要的影响。烟草行业如国内其他行业一样，为了提高自身竞争力，做大做强，陆续进行了并购重组。目前，各卷烟工业公司首先完成了省内重组，近年又陆续开始了跨省重组。卷烟工业公司重组后规模扩大，对复烤企业的加工规模、集中度、服务质量等有了新的更高要求。全国各省复烤企业在此形势下也陆续开始了省内重组，本论文对复烤企业重组的财务整合进行研究具有现实意义。根据对重组企业财务整合方面的研究成果，分析了系统论和协同论对财务整合的作用，提出了财务整合的基本原则。对天昌公司吸收合并河南其他三家复烤厂的财务整合的案例进行研究，提出了中国烟草复烤企业吸收合并后财务整合的模式选择和流程，分析了财务整合的内容，通过对天昌公司吸收河南其他三家复烤厂前后的财务指标分析，评价吸收合并后的财务整合，最后对财务整合中存在的问题进行分析并提出建设性意见。
英文摘要：	In recent years, many domestic and foreign enterprises achieve rapid expansion, and enhance the competitiveness through purchasing and recombination with the gradual development of the capital markets and the increasing of market competition. However, the competitiveness and profitability of a lot of enterprises decrease in recombination due to lack of effective integration. Some enterprises even start to decline. Generally the integration of the enterprises includes human resources integration, financial integration, culture integration etc. This paper focuses on the study of financial integration. Financial integration is one of the important contents of the enterprise recombination. The realizing of the restricting strategy as well as the accurately reflecting of the benefit depend on the effective financial integration. Tobacco industry is an important part of the national economy. As the link between the tobacco commerce and the tobacco industry, tobacco redrying industry has great important influences for the healthy development of the tobacco industry. The merger and reorganization were putout in tobacco in order to be bigger and stronger as well as to put forward their own competitiveness like other domestic industries. At present, companies in cigarette industry starts the inter-provincial restructuring after the first round inner- provincial restructuring. The restructuring of cigarette industry propose new higher demands in enterprise processing scale, redried concentration, service quality and so on, for tobacco redrying enterprises. Thus this study on the financial integration in the restructuring of the tobacco redrying enterprise s has practical significance. This study proposes the basic principles of financial integration through analyzing the functions of System theory and Coordination theory for financial integration, according to financial integration research achievements of the enterprises reorganization，put forward the pattern selection and process of financial integration for the reorganization of China tobacco redrying industry by studying the case of the recombination of Tianchang and other three tobacco redrying corporations in Henan province. Finally, the construction suggestions are given to deal with the problems in financial integration by means of the financial index analysis and the evaluation of the overall performance after enterprise restructuring .
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