Analysis Of Financial Integration, Restructuring Of State-owned Enterprises

This dissertation presents some thoughts on the integrated accounting management for the restructured state-owned companies, puts forward the inside details and its structure of the integrated accounting management, and discusses how to achieve a successful company restructure through an effective integrated accounting management. This dissertation consists of four parts. In the first part, demonstrations have been focused on what the contents of asset restructure of state-owned companies and their accounting problems are. Followed by the second part are detail descriptions of the integrated accounting management of restructured state-owned companies, which forms the key contribution of the thesis. Then discussions have been made on the necessary components to achieve a successful integrated accounting management. In the final part, the importance of the integrated accounting management in processing state-owned company restructure has been further demonstrated through case studies. In author's opinion, more and better understandings of key issues in the current state-owned company restructure process could be obtained through the analysis and discussion on the company integrated accounting management. A competitive company could rapidly extend its capital capacity through asset restructure and takeover in order to strengthen its market competition ability. While a high standard asset management, especially a sound integrated accounting management, will play an important role in a successful company restructure. It is obvious that the successful company restructure process would be of significance in pushing the company reform, strengthening their market competition ability, and increasing the capital gain of the state-owned assets.