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近年来,中国烟草行业的改革愈演愈烈,全行业围绕“深化改革、推动重组、走向联合、共同发展”的主要任务,开展建立现代产权制度和现代企业制度的工作,企业间的联合兼并重组此起彼伏,大集团企业纷纷涌现。根据企业并购的理论去研究这种重组,不难发现这是一种基于资源优化配置为主要目的的企业重组,这一点行业高层在实施改革之初就早已经明确提出,从目前已经整合的企业(集团)工作来看,无不把企业资源的优化配置及整合工作摆在企业管理的显著位置,成为重中之重。企业内部的资源分为四种:人力资源、技术资源、财务资源和市场资源。客观地讲,企业的每种资源都有自身的特点,对企业的影响也是有很大差别的,在本文中,笔者将对烟草工业企业的财务资源整合进行分析并提出相关建议。
In recent years, the reform of China’s tobacco industry has become more and more intensified. The entire industry focused on the major tasks of “deepening reform, promoting reorganization, moving toward unification and common development”, carried out the work of establishing modern property rights system and modern enterprise system, and mergers and acquisitions among enterprises One after another, large groups of enterprises have emerged. According to the theory of enterprise mergers and acquisitions to study this restructuring, it is not difficult to find that this is based on the optimal allocation of resources for the main purpose of corporate restructuring, which industry executives at the beginning of the reform has already made it clear that from the current integration of enterprises (Group) work point of view, all without exception, the optimal allocation of enterprise resources and integration of work in a prominent position in business management, becoming the top priority. There are four types of internal resources: human resources, technical resources, financial resources and market resources. Objectively speaking, each resource of an enterprise has its own characteristics and its impact on the enterprise is also very different. In this article, I will analyze the financial resources integration of the tobacco industry enterprises and put forward relevant suggestions.