北汽集团资产重
3ABSTRACT 41绪论 51.1 研究目的及意义 51.1.1研究目的 51.1.2研究意义 51.2国内外研究现状 61.2.1国外研究现状 61.2.2国内研究现状 61.3研究内容与研究方法 71.3.1研究内容 71.3.2研究方法 72北京汽车有限公司背景介绍 72.1.北汽集团企业介绍 72.1.1北汽集团资产重组的概况 83北汽集团资产重组中的会计问题分析 133.1.1资产重组中的资产公允价值的确定 133.1.2资产重组的调账基准日确定 143.1.3资产重组的会计信息披露 153.1.4资产重组中的会计利润操作 164解决北汽集团资产重组会计存在的问题的建议 184.1.加强评估建设，提高资产评估公允性与真实性 184.2会计信息要充分披露，规范信息披露环节 194.3大力加强外部监管，使资产重组走向规范化 195结论 19参考文献 19致谢 20当前，我国经济发展迅速，各行各业随之崛起。在企业的发展过程中，往往会遇到需要进行资产重组的状况。现如今，随着市场经济的发展和市场经济体制的不断完善，越来越多的企业认识到资产重组对企业本身的重要性。资产重组工作中的会计问题更是重中之重，引起了各行各业的广泛重视。企业的产权关系发生变化，就需要进行资产重组，从而整合资源，实现最合理的配置，最终实现最大化的经济效益。由于现在市场环境的不断变化和发展，让一些企业不得不随之改变自己的经营策略和营销渠道。企业在对公司的产业结构和企业资源进行优化配置时，必然会引发一系列的会计问题。北京汽车集团有限公司，简称北汽集团，是我国汽车行业内首屈一指的龙头汽车企业，占据了很大一部分的市场份额。本文的研究对象正是北汽，将集中研究北汽集团资产重组会计工作中出现的问题。正是由于那么多的问题，北汽的体制改革工作才如此缓慢。就现如今而言，目前存在的问题大致如下公允价值确认的问题、调账基准日确认的问题、会计信息披露的问题、会计利润操作的问题，在明确了问题所在之后，在明确了问题产生的背后根源之后，本文希望能够提出具有建设性的意见以及建议，为北汽集团资产重组工作中的问题提供一定的具有价值性的解决方案。显而易见的是，这些问题不得到解决，想要做好资产重组工作无异于空中楼阁。想要解决了上述四个方面的基本问题，北汽集团必须立足于现实情况，既要攘外，也要安内，既要重视理论，也要重视实践。这是北汽 *好棒文|www.hbsrm.com +Q: ￥351916072$
集团实现进一步发展的必由之路。
目录
ABSTRACT
At present, Chinas economic development is rapid, and all walks of life rise, Asset restructuring is now a hot topic in economic life, The accounting problem in asset reorganization has been paid more and more attention by theorists and practical circles. The accounting problem in asset reorganization has been paid more and more attention by theorists and practical circles. Asset reorganization is an asset recombination behavior with the change of property right relationship, The aim is to improve the operational efficiency by optimizing the allocation of resources Reduce transaction costs, realize the maximization of enterprise value; Its essence is a kind of trading behavior which adjusts the enterprise boundary and changes the contract relation.
Because of the changing and developing of the market environment now,让一些Companies have to change their business strategies and marketing channels. Enterprises in the companys industrial structure and enterprise resources to optimize the configuration, Will inevitably trigger a series of accounting problems. Beijing Automobile Group Co., Ltd. is a model for stateowned enterprises, is one of the five largest auto groups in China, Has an important seat in Chinas auto market share. The Arctic group is based on two domestic and international markets, Correct and sober to do their own advantage condition positioning, Constantly adapt to market competition and marketing challenges, strengthen their own development strategy research and independent brand development, For the development of enterprises to create a good space for development.
This paper begins with the analysis of accounting problems in the assets reorganization of BAIC Group, The existence of these problems affects the advancement of the reform process of BAIC Group, At the same time, it is also an important point and breakthrough in the way of assets reorganization of BAIC Group, Mainly manifested in the following aspects, The problem of the confirmation of fair value in asset reorganization, Issues identified by the reconciliation benchmark Day, The issue of accounting information disclosure, Accounting profit operation problem, Take effective reform measures against these issues, Gradually solve the problem of the assets reorganization accounting of Baic Group, It is of great significance for the sustainable development of BAIC Group. On this basis, in order to guarantee the smooth and feasibility of the assets reorganization of BAIC Group, Need to start from the development of the North Steam Group, To make effective and reasonable measures, Establish and improve the social security system, To create a good legal and social environment for the Enterprise reform of Baic Group, For Baic Group to the internationalization of the market to lay a solid foundation.
集团实现进一步发展的必由之路。
目录
ABSTRACT
At present, Chinas economic development is rapid, and all walks of life rise, Asset restructuring is now a hot topic in economic life, The accounting problem in asset reorganization has been paid more and more attention by theorists and practical circles. The accounting problem in asset reorganization has been paid more and more attention by theorists and practical circles. Asset reorganization is an asset recombination behavior with the change of property right relationship, The aim is to improve the operational efficiency by optimizing the allocation of resources Reduce transaction costs, realize the maximization of enterprise value; Its essence is a kind of trading behavior which adjusts the enterprise boundary and changes the contract relation.
Because of the changing and developing of the market environment now,让一些Companies have to change their business strategies and marketing channels. Enterprises in the companys industrial structure and enterprise resources to optimize the configuration, Will inevitably trigger a series of accounting problems. Beijing Automobile Group Co., Ltd. is a model for stateowned enterprises, is one of the five largest auto groups in China, Has an important seat in Chinas auto market share. The Arctic group is based on two domestic and international markets, Correct and sober to do their own advantage condition positioning, Constantly adapt to market competition and marketing challenges, strengthen their own development strategy research and independent brand development, For the development of enterprises to create a good space for development.
This paper begins with the analysis of accounting problems in the assets reorganization of BAIC Group, The existence of these problems affects the advancement of the reform process of BAIC Group, At the same time, it is also an important point and breakthrough in the way of assets reorganization of BAIC Group, Mainly manifested in the following aspects, The problem of the confirmation of fair value in asset reorganization, Issues identified by the reconciliation benchmark Day, The issue of accounting information disclosure, Accounting profit operation problem, Take effective reform measures against these issues, Gradually solve the problem of the assets reorganization accounting of Baic Group, It is of great significance for the sustainable development of BAIC Group. On this basis, in order to guarantee the smooth and feasibility of the assets reorganization of BAIC Group, Need to start from the development of the North Steam Group, To make effective and reasonable measures, Establish and improve the social security system, To create a good legal and social environment for the Enterprise reform of Baic Group, For Baic Group to the internationalization of the market to lay a solid foundation.
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