文献类型：期刊文献

中文题名：资产重组在河南省国有企业改革中的有效运用

英文题名：The Effective Use of Asset Restructuring in the Reform of State-owned Enterprises in Henan Province

作者：张晨霞[1]

第一作者：张晨霞

机构：[1]河南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2010

期号：27

起止页码：32-34

中文期刊名：经济研究导刊

外文期刊名：Economic Research Guide

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：资产重组;国有企业改革;河南

外文关键词：assets restructuring ; state-owned enterprise reform; Henan prorince

摘要：随着经济体制改革的全面推进,国有经济经历了最深刻、最全面、最大规模的资产重组和结构调整。国有企业改革的实践和理论为中国企业资产重组奠定了良好的制度基础和理论基础,资产重组成为国有企业改革中的"重头戏"和实现国有资产保值增值目标的有效手段。因此,认真研究资产重组的有关问题,具有积极的现实意义。通过对河南省国有企业资产重组的现状分析指出资本资产重组中需要解决的问题,从而提出继续深化河南省国有企业资产重组的对策措施。
With the overall progress of economic restructuring, the state-owned economy has experienced the profound, comprehensive, the largest assets and structural readjustment. The practices and theories of the reform of state-owned enterprises assets laid a good institutions and theoretical basis. Assets restructuring has become the most important part of the state-owned enterprises ＇ reform.h has also become the effective means of added the state-owned assets. Therefore, it is realistic significance to careful study the problems of assets restructuring. By analysising the existing condition of the state-owned enterprise assets restructuring in He Nan Province and pointed out the problem which would need to solved. Finally, the paper found out the means of the asset restructuring if we want to deepen the reform.