本文關(guān)鍵詞：中直股份資產(chǎn)重組績(jī)效案例分析　出處：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：資產(chǎn)重組可以對(duì)經(jīng)濟(jì)結(jié)構(gòu)進(jìn)行調(diào)整,對(duì)企業(yè)資源進(jìn)行合理配置。盡管資產(chǎn)重組能否對(duì)企業(yè)的經(jīng)營(yíng)績(jī)效產(chǎn)生效應(yīng)仍一直備受爭(zhēng)議。但是該方式作為盤活企業(yè)存量資產(chǎn)的有效工具,已被廣泛的應(yīng)用到我國(guó)資本市場(chǎng)之中。因此,本文通過對(duì)中直股份資產(chǎn)重組前后6年(即2010~2015年)的經(jīng)營(yíng)績(jī)效進(jìn)行研究,借此希望能從中得出一些關(guān)于中直股份資產(chǎn)重組的經(jīng)驗(yàn)和結(jié)論,以期能為目前中國(guó)國(guó)企改革重組方面提供一些思路和方法借鑒。本文一開始先對(duì)資產(chǎn)重組的相關(guān)理論和研究現(xiàn)狀進(jìn)行闡述,界定了資產(chǎn)重組績(jī)效的經(jīng)濟(jì)學(xué)解釋,接著以中直股份資產(chǎn)重組案例為研究對(duì)象,為了能夠相對(duì)準(zhǔn)確全面地衡量企業(yè)的資產(chǎn)重組績(jī)效,克服傳統(tǒng)會(huì)計(jì)指標(biāo)的缺陷,本文采用財(cái)務(wù)評(píng)價(jià)、數(shù)理統(tǒng)計(jì)和比較分析等方法,建立一個(gè)以EVA評(píng)價(jià)指標(biāo)與財(cái)務(wù)比率評(píng)價(jià)指標(biāo)相結(jié)合的企業(yè)績(jī)效評(píng)價(jià)體系來(lái)對(duì)中直股份2010~2015年經(jīng)營(yíng)績(jī)效進(jìn)行衡量。文章末尾得出結(jié)論如下:(1)中直股份資產(chǎn)重組理順了業(yè)務(wù)結(jié)構(gòu),實(shí)現(xiàn)直升機(jī)業(yè)務(wù)整體上市。(2)中直股份的資產(chǎn)重組取得了初步的價(jià)值轉(zhuǎn)移效應(yīng)。(3)企業(yè)資產(chǎn)重組后要繼續(xù)加強(qiáng)整合。然而,中直股份公司資產(chǎn)重組后企業(yè)的經(jīng)營(yíng)管理方面仍存有一些問題亟待解決。文章最后針對(duì)中直股份資產(chǎn)重組的結(jié)論中存在的問題從公司內(nèi)部的經(jīng)營(yíng)以及外部的重組環(huán)境等角度為其提出了一些建議和對(duì)策。
[Abstract]:Asset restructuring can adjust the economic structure. The rational allocation of enterprise resources. Although whether asset restructuring can have an effect on business performance is still controversial, but this way as an effective tool to revitalize the enterprise stock assets. It has been widely used in China's capital market. Therefore, this paper studies the operating performance of China's direct equity assets before and after 6 years (i.e. 2010 ~ 2015). We hope to draw some experiences and conclusions about the reorganization of Chinese direct equity assets. In order to provide some ideas and methods for the reform and reorganization of state-owned enterprises in China at present, this paper first describes the relevant theories and research status of asset restructuring, and defines the economic interpretation of the performance of asset restructuring. Then take the case of asset reorganization of direct shares as the research object, in order to be able to relatively accurately and comprehensively measure the performance of asset restructuring, overcome the shortcomings of traditional accounting indicators, this paper adopts financial evaluation. Methods of mathematical statistics and comparative analysis. An enterprise performance evaluation system combining EVA evaluation index and financial ratio evaluation index is established to measure the performance of CSR from 2010 to 2015. At the end of the paper, the conclusion is as follows: (. 1) the reorganization of direct equity assets straightens out the business structure. The realization of helicopter business listed as a whole. 2) the direct shares in the asset restructuring has made a preliminary value transfer effect. 3) after the reorganization of enterprise assets to continue to strengthen integration. However. There are still some problems to be solved in the management and management of the enterprises after the assets reorganization. Finally, the problems existing in the conclusion of the assets reorganization of the direct shares are discussed from the internal management and the external reorganization of the company. Some suggestions and countermeasures are put forward from the point of view of environment.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.5;F406.7

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