企业财务重整

一、企业财务重整的涵义与意义·································(3)

(一)破产重整制度的定义···································(3)

（二）破产重整制度的特点··································（4）

（三）破产重整制度的意义···································（6）

二、企业财务重整的方式······································（7）

（一）非正式财务重整·····································（7）

（二）正式财务重整·······································（8）三、企业财务重整中的问题与对策································（9） 

（一）财务重整中的问题···································（9）（二）加强企业财务重整管理的对策··························（10）

四、结语···················································（12）五、参考文献···············································(13)

内 容 摘 要

【摘要】在阐析企业财务重整的涵义及意义的基础上，对非正式财务重整和正式财务重整两种方式作了比较完整的论述。分析了目前我国企业财务重整存在的主要问题，即导致国有资产流失，导致不正之风滋生蔓延，加重债权人经济负担，造成社会财富的浪费等。从加强财务重整法规制度建设，加大管理力度，开展财务重整审计，保护相关者利益等方面提出了相应的对策。

【关键词】财务重整；财务失败；非正式财务重整；正式财务重整；对策