中國中鐵制造裝備資產(chǎn)置換案例研究
本文選題:資產(chǎn)置換 切入點:裝備制造業(yè) 出處:《西南交通大學(xué)》2017年碩士論文
【摘要】:當(dāng)前,世界經(jīng)濟復(fù)蘇乏力,國際貿(mào)易保護主義重新抬頭,原有的經(jīng)濟增長方式難以為繼,我國經(jīng)濟發(fā)展進入新常態(tài),經(jīng)濟體制改革進入深水區(qū),黨中央適時地提出供給側(cè)結(jié)構(gòu)性改革,迫切要求清理僵尸企業(yè),加快落后產(chǎn)能的淘汰。再者,裝備制造業(yè)一直以來都是一個國家的戰(zhàn)略性產(chǎn)業(yè)和工業(yè)崛起的標(biāo)志,是一國制造業(yè)的基礎(chǔ)和核心競爭力所在,裝備制造業(yè)對經(jīng)濟發(fā)展尤為重要,所以關(guān)注和裝備制造業(yè)不僅是經(jīng)濟發(fā)展的必然選擇,也是生產(chǎn)力發(fā)展的時代要求。就在"一帶一路"戰(zhàn)略初見成效、國企改革大浪潮和裝備制造業(yè)極速發(fā)展的迫切需求三大時代背景下,中鐵二局與與中國中鐵兩公司均呈現(xiàn)出不同程度的后勁不足、發(fā)展乏力的現(xiàn)象,二者商議于2016年進行并購重組,并選擇以資產(chǎn)置換的形式實現(xiàn)本次重組。此次資產(chǎn)重組將實現(xiàn)兩企業(yè)集中資源發(fā)展優(yōu)勢業(yè)務(wù)的特點,消除雙方競爭業(yè)務(wù),實現(xiàn)各自資本的優(yōu)化配置,達到互利共贏的目的。本文對本次資產(chǎn)置換的背景進行了詳細的分析,其中包括中國中鐵與中鐵二局自身的經(jīng)營發(fā)展?fàn)顩r、中國裝備制造業(yè)的發(fā)展情況,以及各種與之相關(guān)的有利的政治環(huán)境,再根據(jù)交易雙方自身具體情況與特定的交易背景,總結(jié)推測出雙方的置換動因,并對本次案例的實現(xiàn)過程與交易標(biāo)的做詳細的介紹與分析,提出資產(chǎn)置換之后公司可能面臨的發(fā)展機遇與挑戰(zhàn),對公司今后的發(fā)展提出相對應(yīng)的建議,最后重點有針對性地探討了此次案例對我國裝備制造業(yè)今后的發(fā)展方向、企業(yè)資產(chǎn)重組的重組方式以及國企改革的借鑒意義。本文的創(chuàng)新點在于,選擇的案例牽扯"一帶一路"戰(zhàn)略、國企改革和裝備制造業(yè)三大背景,話題度高,且剛發(fā)生不久,鮮少有學(xué)者分析過本文案例。
[Abstract]:At present, the recovery of the world economy is weak, the international trade protectionism is rising again, the original mode of economic growth cannot be sustained, our country's economic development has entered the new normal, and the economic system reform has entered the deep water area. The CPC Central Committee has timely proposed supply-side structural reforms, pressing for cleaning up zombie enterprises and speeding up the elimination of backward production capacity. Moreover, the equipment manufacturing industry has always been a symbol of a country's strategic industry and industrial rise. It is the foundation and core competitiveness of a country's manufacturing industry, and the equipment manufacturing industry is particularly important for economic development. Therefore, paying attention to and equipment manufacturing industry is not only an inevitable choice for economic development, It is also the demand of the times for the development of productive forces. Under the background of three major times, namely, the initial success of Belt and Road's strategy, the great wave of state-owned enterprise reform and the urgent need for the extremely rapid development of the equipment manufacturing industry, Both China Railway's second Bureau and China Railway Corporation have shown varying degrees of lack of stamina and lack of development. The two sides discussed a merger and reorganization in 2016. The asset reorganization will realize the characteristics of the two enterprises' concentrated resources to develop advantage business, eliminate the competitive business between the two enterprises, and realize the optimal allocation of their respective capital. This paper makes a detailed analysis of the background of this asset exchange, including the management and development of China Railway and China Railway second Bureau, and the development of China's equipment manufacturing industry. And all kinds of favorable political environment related to it, and then according to the specific situation of the two parties and the specific transaction background, we can conclude the motivation of the two parties' replacement. The realization process and transaction target of this case are introduced and analyzed in detail, and the development opportunities and challenges that the company may face after asset replacement are put forward, and the corresponding suggestions for the future development of the company are put forward. Finally, the paper discusses the future development direction of the equipment manufacturing industry, the reorganization of enterprise assets and the significance of state-owned enterprise reform. The innovation of this paper lies in:. The selected case involves "Belt and Road" strategy, state-owned enterprise reform and equipment manufacturing industry, and has a high degree of topic, and has just occurred soon, few scholars have analyzed the case in this paper.
【學(xué)位授予單位】:西南交通大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:F426.92
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