企业兼并重组后的财务整合研究——以煤炭企业为例  

Research on financial integration after merger and reorganization of enterprises——taking coal enterprises as examples

作　　者：张迪 Zhang Di(Shenhua Finance Company Limited, Beijing 100044, China)

机构地区：[1]神华财务有限公司,北京100044

出　　处：《煤炭经济研究》2018年第4期22-25,共4页Coal Economic Research

摘　　要：基于对财务整合在贯彻战略、保障运营、财务协同、防范风险等方面重要性的认识,多维度深层次分析财务整合的关注点,包括:加强全面预算管理,理顺财务管理制度体系,整合会计核算体系和财务信息化系统,整合资产与负债管理,整合业绩评价指标体系,促进业财融合,提高税收筹划、资金管理等财务能力,整合财务内部控制等。通过实施积极有效的财务整合,助力企业兼并重组后的转型升级和高质量发展。Based on the understanding of the importance of financial integration in carrying out strategy,ensuring operation,financial coordination and risk prevention,etc. A multi-dimensional and deep analysis was conducted on the concerns of financial integration,including strengthening the comprehensive budget management,straightening out the financial management system,integrating the accounting system,the financial information system,the assets and liabilities management,and the performance evaluation index system,promoting the financial integration of the industry,improving tax planning,fund management and other financial capabilities,and integrating the internal control of the financial affairs. With the implementation of positive and effective financial integration,the transformation,upgrading and high-quality development of enterprises are assisted after merger and reorganization.

关 键 词：供给侧改革 兼并重组 财务整合 煤炭企业 

分 类 号：F416.21[经济管理—产业经济]