A Case Study On Financial Integration Of TY Company Restructuring

China's economy has grown at a very high speed in recent years,but the hidden dangers which has been accumulation for a long time gradually emerged.Some extensive development of enterprises are facing increasingly severe situation and many overcapacity enterprises are caught in financial distress.In 2016,the State Council issued the policy named Opinions of the State Council on the active and safe reducting the enterprise's leverage ratio to guide troubled enterprises to get out of troubles by appling the enterprise's merger and reorganization.At the same time,they should take measures such as asset revitalization,debt restructuring,and bankruptcy restructuring.restructuring,which shows the government's determination to help enterprises in financial distress to get out of trouble.But some enterprises don't pay much attention to the reorganized financial,which let their financial become more and more serious,also the restructuring effect is indistinctive.So financial intergration is the core of restructured enterprises' intergration.It is also an important guarantee of realizing the enterprises' successfully reorganizing.Therefore,in order to be successful in restructuring,enterprises must pay more attention to the financial integration after their reorganization.Only by taking active and effective measures can they step out from trouble.In the process of financial integration,enterprises should adjust the financial management objectives,accoutants and institutions,optimize the financial management system,accounting system,etc.and unify the management and supervision of the stock of assets and funds,providing maximum assurance for financial integration.This paper is divided into four parts.The first part is the introduction,which clarifies the research background and significance,research status at home and abroad,literature review,research content and methods.The second part is the case description of the thesis,including the related theory overview,the company's restructuring background,the preparation work before the financial integration and the process of financial integration after the reorganization.The third part is a case study,which mainly evaluates the financial integration path and effect of TY company,including three paths,including the integration and effect evaluation of financial management system,the integration and effect evaluation of cash flow internal control,and the integration and evaluation of stock assets and liabilities.The fourth part is the case inspiration.By analysing the financial integration case of TY company's restructuring,the writer summarizes the successful experience of TY company's financial integration after restructuring,and puts forward the matters that should be paid attention to after TY company's restructuring.Through the case analysis of the financial integration of TY's restructuring,this thesis puts forward some things to pay attention to in the financial integration of TY restructuring,such as the control of expenses during the period of restructuring,corporate profitability,brand innovation,long-term development of the enterprise and so on,so that the company has a better development prospect in the same industry.At the same time,this thesis hopes to provide some references and guidance to similar enterprises.