An Exploration of the Existing Problems of Enterprise Asset Restructuring Accounting, the Causes, and Their Countermeasures
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Asset restructuring
Accounting problems
Analysis of causes
Optimization strategies



Submitted : 2022-09-21
Accepted : 2022-10-06
Published : 2022-10-21


With the rapid development of social economy, the sense of urgency among enterprises is increasing. The primary reason for this is the fierce competition among enterprises. As an important strategy for establishing a modern enterprise system, asset restructuring plays a pivotal role in improving the economic efficiency of enterprises, optimizing the allocation of social resources, and promoting both, social and economic development. Therefore, based on the existing problems of enterprise asset restructuring accounting, this paper discusses the causes of the accounting deficiencies in enterprise asset restructuring from various perspectives, including asset restructuring concept, financial authority and responsibility authority, as well as commercial credit, and subsequently proposes corresponding optimization strategies, which include strengthening asset valuation, enhancing information disclosure of connected transactions, improving relevant accounting standards, as well as strengthening information audit and improving related systems.


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