国有建筑施工企业资产重组

国有建筑施工企业资产重组内容摘要：

e employee and9basic view and mission in etc of high personnel。 the whetting to match of Manage view and manage petence。 The formation of the new corporate culture。 The promotion of brand and social prestige。 The maintenance and expand of the original market relation etc. The realignment of the immaterial assets is more important, plex and longtime than the realignment of the tangible assets, It is core lesson for a enterprise which after assets realignment, but because of myself practicing experience limitedly, this text only does brief discussion of immaterial assets realignmentThis text emphasizes enlighten and followup research lesson of assets realignment of stateowned construction business enterprise in the last one chapter. The article thinks that the smoothly realizing of the assets realignment depends on the good exterior environment, these exteriors environment includes: the policy environment, the law environment, the market environment, the social environment. At the same time, the article researches and studies the urgent contents of assets realignment of stateowned construction business enterprise. It thinks that the direct purpose of assets realignment is to resolve the property problem, to make the stateowned property protect and increase in value, but its farther purpose is to solve the property right. For to resolve this problem, the urgent content of assets realignment are the reanization of the immaterial assets and the realignment of persons and realignment of benefits of each related sides. Finally, aimed at the stateowned structure enterprise, the article put forward the followup research lesson, its include protection and increase and control of outward investment。 the discover and analysis technology of capital of out of account book。 the definition and treatment of bad property。 10the realignment and management of the immaterial assets I worked in the railway construction enterprise for a long time, also experiencing the process of assets reanization , so I try my hard to bine together with knowledge and practice, summarize the experience and lesson, do some brief research for assets realignment of stateowned construction enterprises. The article is research of theory and practice of assets realignment. Through analyzing the difficult situation which the large and middlesized stateowned construction enterprise face, the article points out the necessity of assets realignment, analyzes the possibility of assets realignment. On this foundation, the article points out the concrete form of assets realignment which adapt to present condition of stateowned construction enterprise, at the same time builds up the detailed regulations for these concrete forms of assets realignment. The article try to accord to research result and actual analysis to point out actual guide meaning, to wish to have some help for reformation of stateowned construction enterprise. Because of limit of author’s knowledge realm and controlled data, the article have mistake and not perfect place, please each the expert and scholar to criticizes and correct Key words: National Construction EnterprisesAssets Realignment 11 目录 一、资产重组的理论背景分析„„„„„„„„„„„„„„„„„ 5 一、资产重组的概念与特征„„„„„„„„„„„„„„„„„ 5 二、资产重组的类型及形式„„„„„„„„ „„„„„„„„„ 6 三、资产重组的意义„„„„„„„„„„„„„„„„„„„„ 13 二、国有建筑施工企业实施资产重组的可行性研究和存在的障碍„„ 15 一、国外资产重组的概况及启示„„„„„„„„„„„„„„„ 15 二、我国资产重组的历史沿革„„„„„„„„„„„„„„„„ 16 三、国有建筑企业存在的问题和难点„„„„„„„„„„„„„ 17 四、国有建筑施工企业实施资产重组的必要性„„„„„„„„„ 22 五、建筑施工企业实施资产重组的现实条件及形式选择„„„„„ 26 六、建筑施工企业资产重组 中存在的障碍„„„„„„„„„„„ 28 三、国有建筑施工企业资产重组的实施„„„„„„„„„„„„„ 30 一、应收帐款的重组和盘活„„„„„„„„„„„„„„„„„ 30 二、存货的重组与盘活„„„„„„„„„„„„„„„„„„„ 32 三、固定资产的重组和盘活„„„„„„„„„„„„„„„„„ 35 四、长期投资的经营„„„„„„„„„„„„„„„„„„„„ 38 五、企业的债务重组„„„„„„„„„„„„„„„„„„„„ 41 六、人员的重组„„„„„„„„„„„„„„„„„„„„„„ 45 七、。