Merger and reorganization

Study of Accounting Problems of Enterprise 's Merger and Reorganization

企业兼并与重组中的会计问题研究

So it is very important to research on merger and reorganization of Chinese enterprises .

因此，对企业并购重组的实践进行研究无疑具有重要的意义。

The Information Integration Strategies in the Merger and Reorganization of Shanxi Coal Enterprises

山西煤矿企业兼并重组中的信息化整合对策研究

We have taken strong measures to facilitate the merger and reorganization of enterprises .

采取有力措施，推进企业兼并重组。

To perform the integral merger and reorganization by the investors with firm strength .

由有实力的投资商整体兼并重组开发；

In China , large-scale merger and reorganization for state-owned iron and steel enterprises is imperative .

我国国有钢铁企业大规模兼并重组已经在如火如荼地进行。

Using the " Effect evaluate system of state-owned capital " assess the financial effect after the merger and reorganization .

运用国有资本金绩效评价体系评价了企业兼并后的财务效果；

A number of weaker institutions were also consolicated through bankruptcy , merger and reorganization .

大多数疲软的机构也通过破产，合并和重组来联合。

With the development of merger and reorganization in China and the economic globalization , acquisition and consolidation seem to be increasingly common .

目前，随着我国企业兼并与重组业务的不断发展，随着全球经济一体化趋势的演进，集团并购日益成为一种普遍的现象。

The merger and reorganization of state-owned enterprises has become a model in the industry , but some have had serious adverse consequences .

国有企业间的兼并重组有些成为了行业的典范，而有些却造成了严重的不良后果。

In order to solve these problems , the merger and reorganization of the coal industry and the implementation carbon tax become the policy options .

为解决这些问题，煤炭产业兼并重组和碳税实施成为政策选项。

Then integration test and granger causality test , merger and reorganization and technical progress verify whether both maintain long-term stationary series .

接下来进行协整检验和因果关系检验，验证并购重组和技术进步两者是否保持长期平稳序列。

Therefore , in the posture of global telecommunications industry merger and reorganization , full service operation is the trend of development , fusion has become inevitable .

因此，在全球性电信行业的兼并与重组态势下，全业务运营已是发展趋势，融合成为必然。

The policy implication is that monopoly of state-owned enterprises should be carried out merger and reorganization to improve their own strength and to improve social welfare .

其政策含义在于，垄断性国有企业应遵循经济结构演进优化的方式进行并购重组，提高自身实力，为社会福利的提升做出更大的贡献。

With the development of technology , competition and demands , the telecom world shows the features of globalization , liberalization , legalization , merger and reorganization .

在技术、竞争和需求的共同作用下，世界电信呈现十大特征。全球化、自由化、法制化和兼并重组构成了电信业新的格局，全方位的竞争更是推波助澜；

After the merger and reorganization of enterprises , the inside and outside environment are changed , which then result in re-configuration of information system in the enterprise .

企业兼并重组后内外部环境发生变化，由此引发企业信息系统的重构。

The development stage of aluminum industries has a big influence to the capacity increasing . And electrolytic aluminum enterprises competition , merger and reorganization , will also increase the productivity growth .

电解铝行业所处的成长发展阶段决定了产量增长是主基调，电解铝企业竞争，重组并购，不断扩张，行业集中度提高，也将推动产能的增长。

Part 4 is problems encountered and solutions in merger and reorganization . Part 5 is factors and implications for successful merger and reorganization of coal industry of Shanxi Province .

第四部分是兼并重组中遇到的问题及解决的对策，第五部分是山西煤矿企业兼并重组成功的原因及启示。

The technological progress is the important factors to promote M & A , at the same time , along with the time of merger and reorganization of technological progress has played an important role .

技术进步是推动并购重组的重要因素，同时并购重组随着时间推进对技术进步起到重要作用。

In addition , following the principle of breaking up monopolies and encouraging competition , we should work to form technologically advanced , competitive enterprise groups through association , merger and reorganization .

同时，要按照打破垄断、鼓励竞争的原则，通过联合、兼并、改组，形成技术水平高、有竞争能力的企业集团。

There are a large number of specialist schools changed into undergraduate institutions by merger and reorganization since 1998 . Because of their short history , they are usually called as new undergraduate institutions .

自1998年以来，我国有一大批专科院校经合并、重组、转制等方式升格为本科院校，它们因组建时间尚短，通常被称为新建本科院校。

In the international financial crisis , an increasingly competitive context , the iron and steel enterprises in order to eradicate poverty , bigger and stronger , merger and reorganization as an important development strategy .

在国际金融危机肆虐、竞争日益激烈的背景下，钢铁企业要摆脱困境、做大做强，并购重组成为一种重要的发展战略。

We will take economic and technological measures to boost energy conservation and reduce emissions , and promote merger and reorganization of enterprises to raise the level of industry concentration and the efficiency of resource allocation .

我们采取经济和技术的措施，大力推进节能减排，推进企业兼并重组，提高产业集中度和资源配置效率。

Part 3 is concerned about role in merger and reorganization of coal industry for government , in which layout guidance , policies and measures the government has played in merger and reorganization of coal industry .

第三部分是政府在煤矿企业兼并重组中的作用，其中阐述了规划指导、出台政策措施等政府在煤矿企业兼并重组中发挥的作用。

In order to meet the needs of the current economic environment , the government enforces the policy to promote the strategic merger and reorganization among enterprises , and encourages commercial banks to provide credit supports for these businesses .

为适应当前经济环境的需要，国家出台政策表示：要大力推进企业的战略性并购重组，并鼓励商业银行为该类并购提供信贷支持。

Finally , according to the results of regression analysis , the paper aims to raise suggestions in optimizing industry concentration to increase market performance of construction industry with pertinent merger and reorganization , entry barriers , industrial policy and other ways .

最后，根据回归结果，有针对性的从兼并重组、进入壁垒以及产业政策等方面提出优化我国建筑业产业集中度提高建筑业市场绩效的政策建议。

During the company merger and reorganization , the tax revenue preparation has important significance , through the overall consideration , comprehensive measures , making reasonable preparation project , both can reduce the enterprises tax burden and can improve enterprise overall value .

在公司购并和重组时，税收筹划有着重要的意义，通过统筹考虑、全面权衡，制订合理筹划方案，既能降低企业税负，又能提高企业整体价值。

In the current market internationalization , merger and reorganization of the tobacco industry is fierce wave of momentum in the crucial period , the tobacco companies in China in fact has already started manufacturing enterprises by a single transition to the group .

在目前市场国际化，烟草行业的兼并重组浪潮势头正猛的关键时期，我国部分烟草企业事实上已经开始了由单一制造企业向集团企业转型。

In recent years , China has constantly adjusted the macro policy for automobile industry , introduced a series of laws , developed the merger and reorganization of automobile enterprises and promoted the cross-regional , cross-cultural merger and investment of dominant enterprises .

近年来国家不断调整汽车产业的宏观产业政策并推出了一系列法令，大力发展汽车企业的兼并重组，推动强势企业跨地区、跨文化的并购和投资。

It is necessary for the government to intervene and exercising macro control . It should offer guidance in policies and laws to enterprises . That is , the government should play a leading role in the merger and reorganization of coal enterprises .

政府就有必要进行干预，实施宏观调控，对相关企业给予政策和法律上的指导，即政府在煤矿企业兼并重组中应发挥主导作用。