资源描述
企业兼并及财务问题的对策 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。 一、完善会计准则 目前兼并企业各方面的利益主体对兼并企业提供的会计信息的可靠性越来越关注。他们认识到，由于财务报告提供的信息不真实.整个会计信息的可靠性都会失去保障，他们的切身利益也可能因此受到侵犯。参与兼并的各方面、与企业相关的不同利益主体、资本市场上现在的和潜在的投资者都认为，凡是按照会计准则和制度编制和提供的财务报告，都是客观公正地反映了企业财务状况和经营成果，其会计信息的质量都是有保证的。从我国实际情况来看，一方面提高会计信息质量、规范会计核算制度的呼声越来越高;另一方面会计制度不规范导致会计信息不真实，以及企业管理当局为了各自的目的而操纵利润，提供虚假的财务会计报告等情况时有发生。如果由于会计准则和会计制度的规定不适应经济环境的发展，不能满足对企业兼并大潮中所产生的种种异常现象进行必要的制约和披露的要求，那么，由此导致的会计信息的“制度性失真”，就会对企业兼并的不正常情况产生推波助澜的作用。基于这种情况，财政部根据中国建设社会主义市场经济的发展要求，以及企业会计人员的职业水平现状，制定颁布了企业会计制度，从而有效地遏制了问题的蔓延。应该看到，企业兼并业务是在市场经济发展过程中产生的，它也将随着市场经济的发展而不断演进。某一阶段或某一时期的会计制度可能对当时的经济生活中的会计业务进行了全面的考虑和安排，但随着经济环境的变化，新业务的产生，会计制度和准则就可能由于未能及时调整而出现滞后和失缺现象。因此，会计准则和制度需要根据环境的变化及时调整，才能尽量减少会计信息的“制度性失真”对企业兼并行为的不利影响。二、改进企业财务理制入世后，我国有关进行企业所有权的有偿接受转让和企业内部管理的法律法规相继出台。建立全新的企业财务管理体制的条件日趋成熟。当前必须做好以下两方面的工作:首先是思想上重视，特别是企业领导者和决策层的相关人士必须进行调研，建立适合本企业实际情况的财务管理体制，并完善整个运行机制的相关环节。其次要牢固树立以人为本的管理思想。企业财务管理者和财务人员，必须要有较高的思想素质和业务素质，能够较好地掌握和熟练地使用科学有效的现代管理手段和方法。只有这样，才能适应新的企业财务管理体制的要求，企业才能按照会计法企业会计准则及相关法律规范，并结合自身特点和外部规律，建立健全财务管理体制，以适应市场竞争的需要。三、加强外部监管 企业兼并涉及社会资源的重新配置，也涉及到经济利益在不同主体之间的重新分配。如果对兼并交易缺乏有效的社会监管，那些拥有信息优势的主体，出于经济利益的驱动，就有可能利用手中的信息优势谋取不正当的利益优势。在实际发生的交易中，这方面的例子俯拾即是。要解决这些问题不能仅仅依靠会计手段。但是，通过社会监管，要求将这些问题的影响，尤其是对有关各方的利益影响通过会计信息披露出来，则是解决这些问题的一个重要途径。1行业监管。注册会计师行业是对企业兼并业务财务信息进行监管的主要力量。注册会计师对会计报表发表的审计意见将成为人们判断企业、单位会计信息合法、公允、可靠、可信的重要依据。企业披露的会计信息是否严格执行了会计准则和会计制度，是否真实反映了兼并的本质等等，这些问题主要依靠注册会计师审计后的财务报表来披露。因此，注册会计师的审计工作就成为保证企业兼并财务信息质量的关键环节。如果注册会计师坚持按照企业会计准则和独立审计准则的要求开展工作，一方面能保证兼并财务信息的真实性和相关性，另一方面也能有效地提高自身的信誉。2.行政监管。由于我国的兼并业务主要发生在上市公司之间，或是上市公司与非上市公司之间。通过国家行政机关加强对上市公司管理和约束，是兼并行为更趋于市场化，是规范财务信息的关键措施。不同层次的行政管理机构所产生的作用各有侧重，中国证券监督管理委员会主要规范上市公司的兼并行为;国有资产管理局规范涉及国有股转让的兼并业务;而各地各级政府大多通过经济杠杆、政策导向等手段间接参与企业兼并。3.市场监管。企业兼并其交易过程和结果是要通过市场才能实现的。那么，利用市场进行监管应该是最为直接和最为快捷有效的手段。近年来，企业兼并出现了一些新趋势，针对这些情况，证券市场在监管措施方面已有不少新发展。今后仍需加强法制建设，加紧制定规范上市公司兼并行为的新规则，如兼并收购细则权益披露条例等。同时，针对当前企业兼并中存在的突击性和短期性、关联交易多、股权纷争频繁等问题，也应制定相应的监管措施。外文翻译Enterprise merger and financial countermeasures Enterprise merger is in order to improve enterprises economic performance, but this among them there are many financial problems. Because enterprise financial information in the guide social resources disposition and the distribution of social wealth effect, therefore, it is necessary to solve financial problems in the enterprise merger. A, perfect accounting standards At present the enterprise merger of various interest main body to the merger of enterprises to provide the reliability of accounting information is more and more attention. They realized, as financial report provides information is true. The reliability of accounting information will lose security, and their vital interests may therefore has been invaded. Participate in all aspects of the merger, and related enterprise different stakeholders, now in the capital market and potential investors are all that according to the accounting standards and the system of prepare and provide the financial report, is objective and fair to reflect the financial position and operating results of an enterprise, its accounting information quality is guaranteed. From the actual situation in our country to see, on the one hand, to improve the quality of accounting information, the standard accounting system growing calls; On the other hand the accounting system is not standard lead to the accounting information is not true, and the enterprise management in order to their purpose and operation profit, providing false financial and accounting reports, etc have occurred. If the accounting standards and the provisions of the accounting system cant adapt to the development of the economic environment, cant meet the enterprise merger wave produced in a variety of abnormal phenomena necessary restriction and disclosure requirement, so, which has led to the accounting information institutional distortion, will be to enterprise merger of abnormal condition produce promoting role. Based on this, the Treasury according to China construction the development of the socialist market economy requirements, and enterprise accounting personnel present situation of professional level, formulated and promulgated the enterprise accounting system , so as to effectively prevent the spread of the problem. Should see, enterprise merger business is in the process of the development of the market economy of generation, it will also with the development of market economy and the continuous evolution. A stage or a period of the accounting system might be in the economic life of accounting business for a comprehensive consideration and arrangements, but along with the economic environment changes, the generation of new business, accounting system and standards may be because of the failure to adjust and appear lag of failure and the phenomenon. Therefore, the accounting standards and the system needs to adjust in time according to the change of circumstances, to try to reduce accounting information distortion of institutional enterprise merger activity to the downside. Second, the improvement of enterprise financial reason After Chinas entry into the wto, Chinas relevant to enterprise ownership transfer and paid to accept the enterprise internal management laws and regulations have issued. Establish brand-new enterprise financial management system conditions mature. The current must do the work of the following two aspects: first is the ideological attention, especially enterprise leaders and decision-making of the relevant personage must survey, set up for the enterprise the actual situation of the financial management system, and perfect the mechanism of related links. Then we should firmly establish the human-oriented management thinking. Enterprise financial management and financial personnel, must want to have higher ideological quality and service quality, better able to master and skilled to use scientific and effective modern management means and methods. Only in this way, can adapt to the new enterprise financial management system requirements, the enterprise can according to the accounting law of the accounting standards for enterprises of China and other relevant laws, and combined with their own characteristics and external law, establish and perfect the financial management system, in order to adapt to the needs of the market competition. Three, strengthen external supervisionEnterprise merger in the social resources the new configuration, also involves the economic interests in the redistribution of between different subject. If the merger deal the lack of effective social supervision, those with information of the advantages of the main body, the driver out of economic interest, it might be possible to use the hands of the information superiority seek illegitimate interests advantage. In the actual occurred transactions, example of this are present. To solve these problems cant just rely on accounting method. But, through the social supervision, requirements will the influences of these problems, especially for the interests of all parties concerned influence through the accounting information disclosure out, to solve these problems is a important way. 1. The industry regulator. Certified public accountants industry is to enterprise merger business regulation of financial information of the main power. Certified public accountants on accounting statements published the audit opinion will become people judge enterprise, the unit of accounting information legal, fair, reliable and credible is an important basis. The enterprise accounting information disclosure is strictly enforce the accounting standards and the accounting system, is truly reflect the nature of merger, and so on, these problems rely mainly on the certified public accountants audit of financial statements to the disclosure. Therefore, the certified public accountants audit work will become guarantee enterprise merger financial information quality a key link. If certified public accountants adheres to the accounting standards for enterprises and the requirements of the independent audit standards work, on the one hand, can guarantee the authenticity of the merger of financial information and correlation,On the other hand can effectively improve their reputation. 2. The administrative supervision. Because of our countrys merger business mainly in between the listed company, the listed company or between private and public companies. Through the state administrative department to strengthen the management of listed companies and restrictions, merger activity is more tend to the market, regulating financial information is the key measures. Different levels of administrative management authority of effects on the China securities supervision and management committee of the listed company of main codes merger activity; The state-owned assets administration involving the transfer of state-owned shares standard merger business; And most governments at all levels through economic lever, the policy orientation means indirectly involved in enterprise merger. 3. Market oversight. The trading enterprise merger process and result is through the market can realize. So, the use of market supervision should be the most direct and the most efficient and effective method. In recent years, the enterprise merger there are some new trends, in view of these situations, the stock market in the regulatory measures has quite a few new development. Still need to strengthen the construction of legal system in the future, hustling to regulate the listed company merger activity of new rules, such as the merger and acquisition detailed rules the disclosure rules rights , and so on. Meanwhile, in view of the current existing in the enterprise merger of TuJiXing and short-term sex, associated trade more frequent, the equity disputes, also should make relevant regulatory measures.
展开阅读全文