摘要 近年来我国企业资产重组起到了重要的作用，我国不少上市公司通过股权转换和资产重组在企业业绩上发生了巨大的变化。现阶段我国有不少产业结构不合理和企业负债较大的公司需要进行优化组合，这也是我们国家现阶段完成经济发展和企业改革提出的要求。而资产重组对于企业来说又是一把双刃剑，虽说进行资产重组可以让一个企业活力焕发但问题往往具有两面性，我们还是应该客观地针对现实情况进行分析。 本文在对资产重组的含义、类型上进行论述，主要是对资产重组中会计问题进行探讨，目的是通过优化企业资源配置实现企业自我价值最大化，并且提出完善相关会计问题的办法。关键词：资产重组、会计问题Abstract In recent years, our country enterprise asset reorganization has played an important role, many listed companies in our country through the equity conversion and asset restructuring in the performance of the enterprise has been a huge change. At this stage, many industrial structure of our country is not reasonable and the company needs to carry on the optimized combination, this is our country at this stage to complete the requirements of economic development and enterprise reform. And the reorganization of assets for the enterprise is a double-edged sword, while asset restructuring can make a company alive but often has two sides, we should objectively analyze the reality.This paper discusses on the meaning and type of asset restructuring, mainly is to discuss the accounting problems in asset reorganization, its purpose is to optimize the allocation of resources to achieve the enterprise self enterprise value maximization, and put forward the improvement of the relevant accounting problems.Key words assets reorganization accounting problems目 录一、绪论........................................................................................................................................4（一）、研究背景...............................................
