本文選題：資產(chǎn)重組 + 財(cái)務(wù)造假��； 參考：《安徽工業(yè)大學(xué)》2017年碩士論文

【摘要】：上個(gè)世紀(jì)八十年代以來(lái),伴隨著經(jīng)濟(jì)全球化的趨勢(shì)不斷加強(qiáng),我國(guó)不斷加深對(duì)外開放水平、加速與世界市場(chǎng)的融合,我國(guó)經(jīng)濟(jì)發(fā)展?fàn)顩r與世界經(jīng)濟(jì)形勢(shì)緊密聯(lián)系,同樣經(jīng)濟(jì)轉(zhuǎn)型與產(chǎn)業(yè)結(jié)構(gòu)調(diào)整這一重大經(jīng)濟(jì)變革對(duì)我國(guó)經(jīng)濟(jì)發(fā)展而言產(chǎn)生了巨大沖擊同時(shí)也帶來(lái)了前所未有的機(jī)遇。以企業(yè)兼并重組為代表的經(jīng)濟(jì)行為變得變得越來(lái)越常見,無(wú)論是兼并重組的資產(chǎn)規(guī)模還是案例數(shù)量均實(shí)現(xiàn)了高速增長(zhǎng)。頻繁的兼并重組意味著資產(chǎn)、債務(wù)、業(yè)務(wù)等重要經(jīng)濟(jì)事項(xiàng)大規(guī)模的調(diào)整與改變,其實(shí)質(zhì)是一個(gè)以上的原有企業(yè)、獨(dú)立法人或經(jīng)濟(jì)實(shí)體按照法律相關(guān)規(guī)定、根據(jù)自身所達(dá)成的兼并協(xié)議將其全部或部分資產(chǎn)、業(yè)務(wù)進(jìn)行融合的經(jīng)濟(jì)過(guò)程。通過(guò)類似的兼并重組實(shí)現(xiàn)資源的合理配置與流通、實(shí)現(xiàn)企業(yè)戰(zhàn)略規(guī)劃、增強(qiáng)企業(yè)的自身實(shí)力。大體而言,兼并與重組是不同的經(jīng)濟(jì)學(xué)概念,前者主要反應(yīng)多個(gè)經(jīng)濟(jì)實(shí)體進(jìn)行整合,合并為一個(gè)統(tǒng)一整體的過(guò)程;而后者主要指企業(yè)從自身戰(zhàn)略目標(biāo)與戰(zhàn)略規(guī)劃出發(fā),經(jīng)過(guò)戰(zhàn)略考量,對(duì)企業(yè)原有的資本、資產(chǎn)、債務(wù)等重要經(jīng)濟(jì)負(fù)荷進(jìn)行重新調(diào)整的經(jīng)濟(jì)過(guò)程。經(jīng)國(guó)家統(tǒng)計(jì)數(shù)據(jù)顯示,近年來(lái)我國(guó)大陸上市公司進(jìn)行資產(chǎn)重組的數(shù)量規(guī)模與所占比重持續(xù)上升,極大的刺激了我國(guó)經(jīng)濟(jì)發(fā)展活力與優(yōu)質(zhì)資源的充分利用,但是上市公司由于操作失誤、違規(guī)違法等原因?qū)е碌闹亟M失敗屢見報(bào)端,如四川瀘天化股份有限公司重組后股票大跌、海螺型材收購(gòu)奇瑞新能源失敗。資產(chǎn)重組是否能讓公司煥然一新、提升經(jīng)營(yíng)效率、獲得實(shí)質(zhì)性收益,始終是資本市場(chǎng)各方非常關(guān)注的問(wèn)題。本文以步森股份有限公司的資產(chǎn)重組案例作為切入點(diǎn)與研究實(shí)例,首先從企業(yè)經(jīng)營(yíng)治理模式、借殼方審查、民營(yíng)企業(yè)重組和重組標(biāo)的選擇這樣幾方面深入研究分析發(fā)現(xiàn),步森股份的重組動(dòng)因、重組歷程以及多次重組失敗的根本原因在于企業(yè)目標(biāo)定位混亂、重組對(duì)象選擇失誤、管理層運(yùn)營(yíng)偏差、政府對(duì)民營(yíng)企業(yè)重組政策收緊這四個(gè)方面。其次針對(duì)以上四點(diǎn)原因提出改進(jìn)意見:構(gòu)建并完善公司治理機(jī)制、加強(qiáng)對(duì)借殼方審查、注重保護(hù)重組各方權(quán)益、發(fā)揮法律法規(guī)和中介機(jī)構(gòu)作用增加重組機(jī)會(huì)。最后為正在籌備重組的上市公司提出了一些建議和注意事項(xiàng),包括進(jìn)一步優(yōu)化資產(chǎn)配置、改進(jìn)公司治理方式、保護(hù)中小股東權(quán)益;為政府監(jiān)管部門在重組方面提出一些切實(shí)可行的參考建議。
[Abstract]:Since the eighties of the last century, with the increasing trend of economic globalization and the deepening of the level of opening to the outside world, China has accelerated its integration with the world market. The economic development of our country is closely linked to the world economic situation. At the same time, the economic transformation and the adjustment of industrial structure have had a great impact on the economic development of our country at the same time, and also brought unprecedented opportunities. The economic behavior represented by enterprise merger and reorganization has become more and more common, both the asset scale and the number of cases of merger and reorganization have achieved rapid growth. The frequent merger and reorganization means that assets, debts, business and other important economic matters are adjusted and changed on a large scale. In essence, they are more than one original enterprise, independent legal person or economic entity in accordance with the relevant provisions of the law. The economic process of merging all or part of its assets and businesses in accordance with its own merger agreement. Through the similar merger and reorganization to realize the rational allocation and circulation of resources, to realize the strategic planning of enterprises, and to enhance their own strength. Generally speaking, merger and reorganization are different economic concepts. The former mainly reflects the process of integrating multiple economic entities into a unified whole, while the latter mainly refers to the enterprise proceeding from its own strategic objectives and strategic planning. After strategic consideration, the economic process of readjusting the original capital, assets, debt and other important economic loads of the enterprise. According to national statistics, in recent years, the number and proportion of assets reorganization of listed companies in mainland China have continued to rise, which has greatly stimulated the vitality of our economic development and the full utilization of high-quality resources. However, the listed companies due to operational errors, illegal and other reasons caused by the restructuring failure frequently seen in the newspaper, such as Sichuan Lutianhua Co., Ltd. after the stock restructuring, conch profile acquisition of Chery new energy failure. Whether the reorganization of assets can make the company look new, improve the efficiency of operation, and achieve substantial income, is always a matter of great concern to all parties in the capital market. This paper takes the case of assets reorganization of Bousen Co., Ltd. as the starting point and research example. Firstly, from the aspects of enterprise management model, backside review, private enterprise reorganization and the selection of the target of reorganization, the paper finds out that, The reasons for the reorganization of Bugson shares, the course of reorganization and the failure of repeated reorganization lie in four aspects: the confusion of the target orientation of the enterprise, the wrong choice of the recombination object, the deviation of the management, and the tightening of the government's policy on the reorganization of the private enterprise. Secondly, some suggestions are put forward for the above four reasons: constructing and perfecting the corporate governance mechanism, strengthening the examination of the backdoor party, paying attention to the protection of the rights and interests of the parties, giving play to the role of laws and regulations and the role of intermediary organizations to increase the opportunities for reorganization. Finally, some suggestions and precautions are put forward for the listed companies that are preparing for reorganization, including further optimizing the allocation of assets, improving the way of corporate governance, and protecting the rights and interests of minority shareholders; For the government regulatory departments in the reorganization of some practical suggestions.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F271;F426.86

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