我国上市公司资产重组财务管理问题及对策  

Financial Management Problems and Countermeasures of Asset Restructuring of Listed Companies in China

作　　者：董丽英[1] 吕型顺 Dong Liying;Lyu Xingshun(School of Accounting,Hebei University of Economics and Business,Shijiazhuang Hebei 050061,China)

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《河北经贸大学学报(综合版)》2025年第1期68-72,88,共6页Journal of Hebei University of Economics and Business(Comprehensive Edition)

摘　　要：我国上市公司资产重组从20世纪80年代开始,经历了三十多年的发展,取得一系列令人瞩目的成就。但由于我国资本市场建立时间比较短,上市公司的资产重组制度尚处于完善中。有的公司在进行资产重组时因公司治理结构不完善、内部控制的有效性不高、财务工作规范性不强等导致在实际操作中出现一些财务管理问题。应从加强信息披露制度建设和监管、进一步细化“重大资产重组”的认定标准、完善会计准则与制度、加强内部控制建设与审计监督、提高会计人员素质以加强财务工作的规范性等方面改善解决我国上市公司资产重组财务管理中出现的问题。Since the 80s of the 20th century,the asset restructuring of listed companies in China has experienced more than 30 years of development and made a series of remarkable achievements.However,due to the imperfect capital market system of China's listed companies,the lack of standardization of corporate governance structure,and the low level of corporate financial management,there are many problems in actual operation.In order to solve the problems of the financial management in asset restructuring of listed companies in China,improvements should be made in the following areas:strengthening the construction and regulation of information disclosure systems,further refining the identification standards for"significant asset restructuring",improving accounting standards and systems,enhancing internal control construction and audit supervision,and elevating the quality of accounting personnel to strengthen the standardization of financial work.

关 键 词：资产重组 上市公司 财务管理 

分 类 号：F275[经济管理—企业管理]