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企业资产重组是国有企业改革的重要方面,也是产业结构调整和推进两个根本转变的重要措施。本文就企业资产重组中内部审计所面临的挑战和对策进行探讨。一、企业资产重组的理论意义企业资产重组就是资产在企业和企业之间的重新组合。资产重组与资本重组和管理重组共同构成企业重组的三种形式。资产重组是企业(公司)为了创造一个更有效的资产结构,对本企业的投资规模和投资方向进行调整,采用割卖、收购和剥离等方式对资产进行重新组合;资本重组又称资本化调整,它是对权益资本和长期债务资本在总资本上的比重作出调整,它一般采用特殊股息分派和大股购回等方式来实行;管理重组通常是伴随资产重组和资本重组,对企业的组织结构和治理结构进行调整和改革,以实现管理的科学化和有效性。资产重组的理论意义有以下几个方面。
Assets reorganization of enterprises is an important aspect of the reform of state-owned enterprises. It is also an important measure for industrial restructuring and promotion of the two fundamental changes. This article discusses the challenges and countermeasures that internal audit faces in the reorganization of enterprise assets. First, the theoretical significance of corporate asset restructuring Enterprise asset restructuring is the reorganization of assets between enterprises and enterprises. Assets reorganization and capital restructuring and management reorganization together constitute the three forms of corporate restructuring. Assets reorganization is the reorganization of assets by enterprises (companies) in order to create a more effective asset structure, adjust the investment scale and investment direction of the enterprise, and cut down sales, acquisitions and divestitures. Capital reorganization, also known as capitalization adjustment, It is the proportion of equity capital and long-term debt capital in the total capital to make adjustments, it is generally adopted special dividend distribution and purchase of shares and other ways to implement; management and reorganization is usually accompanied by asset restructuring and capital restructuring, the organizational structure of enterprises And governance structure adjustment and reform in order to achieve scientific and effective management. The theoretical significance of asset restructuring in the following areas.