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要重视企业兼并的财务管理 为了走规模之路,实行优势互补,资源（资金、人才、技术、市场、信息）共享,大力提高竞争能力,扩大市场份额,取得更佳的经济效益,企业间兼并已成为当今世界经济发展的潮流。当前我国外贸企业有1.2万家,外贸企业虽然很多,但经营商品和经营方式大都一样,这样就出现了经营混乱、竞争无序的局面,导致外贸企业的效益下降、规模停滞不前、国有资产流失严重。外贸企业兼并改组,可以更好地实现资源配置,减少内部不合理竞争,提高抗风险的能力,使我国外贸企业走上良性发展之路。兼并企业的财务管理在目前尚处于起步阶段,我们认为兼并企业财务管理应考虑以下几方面:
To attach importance to the financial management of mergers and acquisitions in order to take the road to scale, the implementation of complementary advantages, resources (capital, talent, technology, market, information) to share, greatly enhance their competitiveness, expand market share, achieve better economic efficiency, Has become the trend of economic development in the world today. At present, there are 12,000 foreign trade enterprises in our country. Although there are many foreign trade enterprises, most of the commodities and modes of operation are the same. As a result, chaos in management and disorderly competition have resulted in the decline of the efficiency of foreign trade enterprises, the stagnant scale of the state-owned assets Serious loss. The merger and reorganization of foreign trade enterprises can better realize the allocation of resources, reduce the internal unreasonable competition and enhance the ability to resist risks so that our foreign trade enterprises will embark on a path of sound development. The financial management of the merged enterprise is still in its infancy, and we think the following aspects should be considered in the financial management of the merged enterprise: