论文部分内容阅读
集团公司的出现在我国虽然只有二十多年的时间,但其发展速度日益加快,已经成为推动我国国民经济发展的重要力量。但是,也有部分曾经赫赫有名的集团公司已是烟消云散,其中重要的一条原因就是公司的膨胀过于迅猛,企业管理尤其是财务管理不善,从而导致这些公司发生财务危机,最终走向衰亡。随着市场经济体制的完善和发展,我国企业通过重组、联合、并购等资本运作形式组建企业集团的行为不断增多,现已初步形成一批规模较
Although the emergence of group companies in our country only took more than 20 years, their development has been accelerating day by day and has become an important force for promoting the development of our national economy. However, some well-known group companies are already disappearing. One of the important reasons is that the company’s expansion is too rapid, and the management of enterprises, especially the poor financial management, has led to the financial crisis of these companies and the eventual decline. With the perfection and development of the market economy system, the behavior of our country’s enterprises in forming business groups through capital operation such as reorganization, coalition and mergers and acquisitions is on the rise. As a result, a batch of enterprises with relatively large scale