上市公司资产重组的研究--以京新药业股份公司为例.docVIP

贵州财经大学商务学院本科毕业论文（设计） 上市公司资产重组的研究 ——以京新药业股份公司为例 摘要：企业资产重组主要是指股权转让或合并的过程中，合理的调整和法律权利和利益的企业转让，使用权和资产来保证企业和企业之间的资源优化配置的所有权意识，促进资产与经济效益的企业来从根本上改善。中小企业资产重组能够重组和定位资产，实现企业利益最大化，增强企业竞争力。然而，中小企业资产重组存在诸多财务问题。如何有效地改善资产重组中的财务问题，对促进中小企业的可持续发展具有重要意义。本文在相关概念的基础上，分析了我国中小企业资产重组的财务问题，并提出了解决中小企业资产重组财务问题的对策。 关键词：中小企业；资产重组；财务 Research on the assets reorganization of the listed companies Taking Beijing new pharmaceutical company as an example Abstract: The reorganization of enterprise assets mainly refers to the process of the transfer of shares or merger, reasonable adjustment and legal rights and interests of the enterprise transfer, and the right to use assets to ensure the sense of ownership allocation between the enterprise and enterprise resource optimization, promotion of assets and economic benefits of the enterprise to improve radically. The asset reorganization of small and medium-sized enterprises can restructure and locate assets, realize the maximization of enterprise interests and enhance the competitiveness of enterprises. However, there are many financial problems in the asset reorganization of small and medium enterprises. How to effectively improve the financial problems in the reorganization of assets is of great significance to promoting the sustainable development of small and medium-sized enterprises. Based on the related concepts, this paper analyzes the financial problems of asset restructuring of SMEs in China, and puts forward some countermeasures to solve the financial problems of SMEs asset restructuring. Key words: small and medium enterprises; asset reorganization; Finance 目录 TOC \o 1-3 \h \z \u 1.绪论 1 1.1研究背景与意义 1 1.2研究内容与方法 1 1.3创新之处 2 2.基础理论 3 2.1概念界定 3 2.2基础理论 3 2.3国内外研究现状 5 3.京新药业股份有限公司资产重组存在的问题 7 3.1股票市场与投资银行对公司资产重组的制约 7 3.2资产重组的配套不完善 7 3.3资产重组内幕交易 8 3.4资产重组中的信息披露不完善 8 3.5重组过程中资产转让定价随意 8 3.6资产重组在关联交易问题 9 4京新药业股份有限公司资产重组的对策建议 10 4.1完善股票市场发挥投行的作用 10 4.2健全资产重组的配套政策 11 4.3规范上市公司股权纠纷问题 12 4.4规范资产重组中