Study On Financial Problems Of The Minor Enterprise Of Bankruptcy And Merger

Recently, bankruptcy and merger's activities often happen. But in these activities, their superiority doesn' t appear completely. Watching these defeated cases all over the world, the reason is complicated, Ignorance in financial aspects is one of important factors. At present, it brings about some problems of finance, such as bankruptcy' s limitary comfirmation, basis for target' s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statements and financial problems.On the research of financial problems existing in minor firms, discuss the better way for these firms, the thesis explored that how verging bankruptcy minor firms as targets evaluate their value and deal with them in accounting operation. Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc.In the practice of bankruptcy and merger, this article believe that after targets's evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense. This method is helpful to encourage superior firms merging inferior ones and to reduce the pressure which is brought to society by bankruptcy.