企业破产的相关财务问题分析+文献综述
关键字：破产 兼并 整合
Analysis of the financial problems of the Enterprise Bankruptcy
Abstract：At this stage, with the economic situation to the continuous development of merger integration between enterprises continue to increase, how many companies go bankrupt after the merger reasonably deal with their own financial problems are now a lot of economic scholars discuss hot spots. This article is now in the big situation, in our middle and lower corporate bankruptcies and mergers, to discuss how companies deal with their financial problems, we first proposed the now bankrupt enterprises and forms a specific situation, and then discuss how to deal with bankruptcy and corporate in which problems may be encountered in the last article on this topic I made some of my personal recommendations. Throughout this article does not merely on corporate bankruptcy unilateral annexation discussions, articles from bankruptcy merger both companies to discuss financial issues, because this could make the problem discussed in this article can be of a more comprehensive and specific, and the article also more focused description of both companies after the merger in corporate bankruptcies specific financial integration. Therefore, the whole article is run through bankruptcy impact on corporate finance expansion, although some proposals incomplete in places, but still want to be able to develop this topic of some use.
Key words：Go bankrupt Merger Integrate
目录
引言.. 1
一、企业破产、兼并概述 2
（一） 破产界限 2
（二） 破产程序和破产清算 3
（三） 企业兼并概述 3
二、破产清算中存在的一些问题 4
（一） 关于清算组会计科目的设置 4
（二） 关于企业宣告破产时的资产的确认以及计价 5
（三） 关于破产企业对外担保会计处理 5
三、企业破产、兼并时双方的会计处理 6
（一） 破产方应进行的会计处理 6
（二） 兼并方进行的会计处理 7
四、企业兼并后的财务整合 8
（一） 资产整合 8
（二） 财务管理与制度的整合 11
五、 公司并购应当注意的问题 12
（一） 信息错误 12
（二） 经营不善 13
（三） 第三方攻击 13
吹冰、给予企业并购财务整合的建议 14
（一） 明确企业并购的战略目标 14
（二） 并购后的财务管理采取整体性和实用性 14
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