A Study on Financial Accounting Issues in Assets Restructuring of Small and Medium-sized Enterprises
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Shufen Xie, Hui Tan
The asset restructuring of small and medium-sized enterprises is an important way for contemporary enterprises to upgrade their scale, but the financial and accounting issues in restructuring are worth investigating and researching. This paper first discusses the background, status and form of the asset restructuring of small and medium-sized enterprises, and Lanxi Huarong Building Materials Industry Co., Ltd.is mainly taken as an example to carry out relevant discussions. On the basis of explaining the concept of asset restructuring, the basic framework of enterprise's asset restructuring system is analyzed, and corresponding problems and suggestions are put forward in three aspects in this paper. Formulate the financial issues in the acquisition of prices and related agreements, the financial management after the completion of mergers and acquisitions, and suggestions on improving the financial and accounting issues in the enterprise restructuring are put forward to gradually improve the enterprises’ asset restructuring system and ensure the continued healthy development of enterprises.
Asset Restructuring, Financial Integration, Financial Accounting Issues