国有施工企业资产重组财务问题探析

• 作 者: 张霞
• 机 构: 钦州市金海水电建筑工程有限公司,
• 出 处: 财经界(学术版)
• 发表日期: 2015年09期
• 关键词: 国有施工企业 国有企业资产 财务管理 资产重组 管理实务 财务人员素质 整合阶段 重组过程 财务问题 会计核算方法

财务管理对国有施工的资产重组成败起着关键性作用。本文通过引用国有企业资产重组的概念及主体分类,结合国有施工企业资产重组过程的可行性论证阶段、评估阶段、整合阶段的财务管理实务,对重组后财务处理、管理模式、财务人员素质、资金四个方面存在的问题展开探析并针对性提出建议。

Financial management plays a key role in the success or failure of reorganization of state-owned assets. In this paper, by referring to the concept of asset reorganization of state-owned enterprises and the classification of the main body, combined with the feasibility of the feasibility study stage, the assessment stage and the integration stage of the state-owned construction enterprises reorganization of financial management practices, the reorganization of financial management, management model, financial staff quality, Four aspects of the problem analysis and targeted to make recommendations.