共查询到20条相似文献，搜索用时 469 毫秒
1.
宋晓红 《赤峰学院学报(自然科学版)》2011,(10):78-80
在企业的发展过程中,企业为了取得规模效益、控制原材料资源和产品销售市场、实现多元化经营等目的而选择进行兼并经济活动．但是在兼并过程中,会给兼并企业的财务状况带来巨大的影响．为加强兼并后的企业财务管理工作,本文通过分析企业兼并行为对企业财务状况的影响,提出了相应的财务对策,建议企业兼并之后应实行相对紧缩的短期财务政策;建立有机的财务控制体系;完善对被兼并方的财务报告制度和考核制度等． 相似文献
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基于发展战略思想,企业出售和兼并的原始动力在于出售和兼并提高企业的经营活动效率,改善经济效益,获得企业的行业地位,增加企业的市场份额和市场控制力,为企业制定长期的发展战略提供基石和产品战略转移提供可能。创业者和风险投资人应根据企业的实际情况来选择IPO、企业出售或兼并发展战略。在收购兼并企业时应注意明确兼并企业的目的;购买被兼并企业值得买的“东西”;留住核心的技术和管理人才;评估并购的风险;处理好文化冲突。 相似文献
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熊俊 《武汉工程职业技术学院学报》2001,13(1):54-56,53
企业兼并中一个关键问题是如何处理被兼并企业各类型的债务。将被兼并企业的债务分为帐面债务和隐蔽债务，对于隐蔽债务，本文认为应着诚信原则和公平原则按照企业兼并的四种形式来区别对待。 相似文献
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束华 《青海师范大学学报(哲学社会科学版)》1996,(4)
美日韩企业兼并特点及启示束华兼并作为一种企业行为，是市场经济条件下社会化大生产发展到一定阶段的必然产物。它实质上是一种产权交易过程，确切地应称为“企业市场行为”。兼并作为一种资源配置方式，在盘活企业存量资产、优化有限资源配置、促进产业结构调整、推动企... 相似文献
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金桩 《内蒙古大学学报(人文社会科学版)》2008,40(4):108-111
通过采取因子分析法对上市公司兼并收购类重组绩效进行综合财务分析,可以看出我国上市公司兼并收购类重组只在短期内减缓了上市公司经营业绩下滑趋势。上市公司未注重兼并收购后的整合以及盲目扩张和多元化等行为是兼并收购类重组绩效低下的根本原因。 相似文献
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陈江 《吉林广播电视大学学报》2013,(6):13-13,44
本文提出了中国企业在对外直接投资过程中进行技术创新的途径:兼并和收购;建立研发中心;紧密结合型的技术创新和技术联盟型的技术创新,进而分析了每种方式的利弊,提出中国企业应选择技术联盟型技术创新机制,并提出在建立过程中应注意的问题。 相似文献
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赖卫东 《闽西职业技术学院学报》2010,12(3)
企业在兼并中存在债权、债务、房地产、知识产权、关键合同转让等风险.企业在兼并过程中应充分认识风险,规范操作,科学防范,通过资产评估、担保声明、了解纳税、诉讼解决、债权剥离、物权考察、许可审查等措施最大限度减少损失. 相似文献
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王丽莉 《辽宁师专学报(社会科学版)》2008,(2):9-10
兼并企业在兼并目标的选择上具有一定的操作空间。作为兼并方,在选择兼并目标时不能盲目、随意。为使目标企业的选择更加规范、具体、系统、科学,需侧重对目标企业进行产业环境、财务状况、盈利能力、经营能力等方面的分析。 相似文献
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企业兼并是一种非常复杂的经济行为,一次成功的兼并需要企业决策者和财务人员进行大量的工作,对兼并方而言,企业兼并是一柄锋利的”双刃剑”,兼并失败则极有可能使企业陷入困境.企业兼并是为了提高企业的经济绩效,但是,这其中却出现了许多财务问题.由于企业财务信息在引导社会资源配置和分配社会财富中的影响,因此,有必要解决企业兼并中的财务问题.本文首先介绍了企业兼并的动因及其形式,然后分析了兼并后存在的若干财务问题并提出了相应的建议. 相似文献
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罗艳萍 《读与写:教育教学刊》2008,5(6)
The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity. 相似文献
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Richard Denner 《海外英语》2007,(4):14-15
Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose. 相似文献
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Given a graph G,a subgraph C is called a clique of G if C is a complete subgraph of G maximal under inclusion and |C|≥2. A clique-transversal set S of G is a set of vertices of G such that S meets all cliques of G. The clique-transversal number, denoted as TC (G), is the minimum cardinality of a clique-transversal set in G. The clique-graph of G, denoted as K (G), is the graph obtained by taking the cliques of G as vertices, and two vertices are adjacent if and only if the corresponding cliques in G have nonempty intersection. Let F be a class of graphs G such that F={G|K(G) is a tree}. In this paper the graphs in F having independent clique-transversal sets are shown and thus TC (G)/|G|≤1/2 for all G ∈ F. 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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陈美曦 《山东教育学院学报》2008,23(2):103-107
Different nations have different social cultures, and the social culture of every nation is developing with the development of the nation, language is greatly influenced by social culture, which enables language to possess national and historical characteristics. Word is the smallest, independent, meaningful linguistic unit of language. It can well reflect the national and historical characteristics. From synchronic aspect, the social and cultural influence on word meaning is mainly embodied in conceptual and associative meanings of word. The incorrespondence of word meaning is a phenomenon that exists in both conceptual and associative meanings of word among different languages. From diachronic aspect, the development of social culture causes some changes of word meaning to some extent. Therefore, social culture plays a key role in vocabulary learning and mastery of a language. 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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邱崇丙 《唐山师范学院学报》2014,(1):21-23
汉字的六书,《说文》对“转注”一类,语焉不详。后世学者提及转注,也仅限于许慎所举出的例字。《汉字例说》一文,作者从转注的角度综合考虑,对部分现代常用字作了分析,跟传统的解释有所不同。希望能抛砖引玉,互相切磋,以推进学术研究。 相似文献