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企业完成兼并后,需加强对被兼并企业的改造和实施有效的管理,使其发挥潜在效能,成为兼并企业新的效益增长点。如何对被兼并企业进行有效的改造?笔者通过实践就被兼并企业在托管中的具体实施及财务与会计问题介绍如下。一、托管管理方式产生的原因及具体操作1.托管是指被托管方(兼并企业)将被托管方企业(被兼并企业)委托给托管方(优势企业),托管方在被托管方企业的经营管理中享有一定权利、承担一定责任的管理方式。2.托管管理方式产生的原因。(1)由于跨地区兼并,使兼并企业很难在短时间内,将其管理方式引进被兼并企业,需要
After a company completes the merger, it is necessary to strengthen the transformation of the merged enterprise and implement effective management to make it perform its potential performance and become a new profit growth point for the merger enterprise. How to carry out an effective transformation of the merged enterprise? The author through the practice of the merger of enterprises in the implementation of the specific implementation and financial and accounting issues are described below. I. Reasons for Trusteeship Management and Specific Operations 1. Trusteeship means that the trustee (the merged enterprise) will be entrusted to the trustee (dominant enterprise) by the trustee enterprise (the merged enterprise) Business management to enjoy certain rights, to assume a certain responsibility management. 2. Managed management of the reasons. (1) Mergers and acquisitions across regions make it very difficult for mergers and acquisitions to introduce their management into the merged enterprise within a short period of time