本文選題：資產(chǎn)重組 + 財務(wù)指標(biāo)　； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：市場經(jīng)濟(jì)條件下,企業(yè)尋求資本積聚和資本集中獲取競爭優(yōu)勢,以實(shí)現(xiàn)自身的可持續(xù)發(fā)展,成為眾多上市公司的首選戰(zhàn)略目標(biāo)。資產(chǎn)重組是調(diào)整經(jīng)濟(jì)產(chǎn)業(yè)結(jié)構(gòu),合理配置企業(yè)資源,盤活企業(yè)存量資產(chǎn)的有用工具,有利于調(diào)整產(chǎn)業(yè)結(jié)構(gòu),優(yōu)化國民經(jīng)濟(jì)布局,在世界現(xiàn)代經(jīng)濟(jì)發(fā)展中起著相當(dāng)重要的作用。剖析上市公司資產(chǎn)重組的動因和效果分析是財務(wù)學(xué)科研究的重要課題,具有理論和現(xiàn)實(shí)意義。中鋼集團(tuán)吉林炭素股份有限公司作為原來的國內(nèi)炭素產(chǎn)業(yè)業(yè)界翹楚,曾長時間占據(jù)著行業(yè)的領(lǐng)先桂冠。近十年來受大環(huán)境的影響,自身發(fā)展受限,加上日益嚴(yán)峻的行業(yè)競爭,公司的經(jīng)營狀況每況日下不容樂觀。在盈利能力下降,沒有充足的動力和資源為公司謀求發(fā)展,以及殘酷的市場經(jīng)濟(jì)競爭壓力下,難以保障利潤增長,對公司的生存和發(fā)展構(gòu)成了重大的威脅。因而以資產(chǎn)重組概念作為基礎(chǔ),以中鋼吉炭公司的資產(chǎn)重組作為案例,從資產(chǎn)重組的可行性、資產(chǎn)重組的收益性等方面梳理文獻(xiàn)綜述,并對資產(chǎn)重組、整合等相關(guān)概念和理論進(jìn)行了梳理,然后結(jié)合中鋼吉炭公司的歷史和現(xiàn)狀分析公司由盛及衰的原因,得出本次重組的動因以及前提,介紹重組方案及對其合理性進(jìn)行研究,最后對重組后的發(fā)展提出設(shè)想。大型鋼鐵企業(yè)相對改革容易,但也需要選擇爭取到適合自身發(fā)展的道路,需要把握資產(chǎn)重組時機(jī),及時淘汰落后產(chǎn)品項(xiàng)目,選用優(yōu)質(zhì)殼資源進(jìn)行更新?lián)Q代。資產(chǎn)重組的方式可以提高集中度,是解決鋼鐵工業(yè)發(fā)展中諸多矛盾的基礎(chǔ)。同時,此舉適應(yīng)國際鋼鐵工業(yè)發(fā)展趨勢,有利于我國鋼鐵業(yè)提高國際競爭力。再者,鋼鐵行業(yè)的資產(chǎn)重組,大大增強(qiáng)了與上下游相關(guān)產(chǎn)業(yè)的談判能力,能夠降低成本,提高市場占有率。從而得出研究結(jié)論:資產(chǎn)重組能夠提升公司的價值,重組的過程對目標(biāo)企業(yè)的資本結(jié)構(gòu)進(jìn)行了優(yōu)化整合,增強(qiáng)企業(yè)的綜合競爭力,放大了投資價值,對行業(yè)整合影響深遠(yuǎn)。
[Abstract]:Under the condition of market economy, enterprises seek for capital accumulation and capital concentration to gain competitive advantage in order to realize their own sustainable development and become the first strategic target of many listed companies. Asset reorganization is a useful tool for adjusting the economic industrial structure, rationally allocating enterprise resources and activating the stock assets of enterprises. It is helpful to adjust the industrial structure and optimize the layout of the national economy. It plays a very important role in the development of the world's modern economy. It is an important subject of financial science to analyze the causes and effects of asset reorganization of listed companies, which is of theoretical and practical significance. Sinosteel Group Jilin carbon Co., Ltd. as the original domestic carbon industry leaders, has long occupied the industry's leading crown. In the last ten years, due to the influence of the environment, the development of the company is limited, and with the increasingly severe competition in the industry, the operating condition of the company is not optimistic. With the decline of profitability, the lack of sufficient power and resources for the development of the company, and the cruel pressure of market economy competition, it is difficult to guarantee the growth of profits, which poses a great threat to the survival and development of the company. Therefore, on the basis of the concept of asset restructuring, taking the asset reorganization of Ji-carbon Company of Sinosteel as a case, this paper combs the literature review from the feasibility of asset restructuring, the profitability of asset restructuring and so on, and summarizes the asset restructuring. After combing the related concepts and theories, combining with the history and present situation of Ji-carbon Company of Sinosteel, the author analyzes the reasons of the company's prosperity and decline, and draws the motivation and premise of this reorganization, introduces the reorganization scheme and studies its rationality. Finally, the development after the reorganization is proposed. Large iron and steel enterprises are relatively easy to reform, but also need to choose a suitable way for their own development, need to grasp the opportunity of asset restructuring, timely elimination of backward product projects, select high-quality shell resources for replacement. The recombination of assets can improve the concentration and is the basis to solve many contradictions in the development of iron and steel industry. At the same time, this action adapts to the international iron and steel industry development trend, is advantageous to our country steel industry enhances the international competitive power. Furthermore, the recombination of steel assets greatly enhances the negotiation ability with the upstream and downstream industries, reduces the cost and increases the market share. The conclusion is that asset reorganization can enhance the value of the company, and the process of reorganization optimizes and integrates the capital structure of the target enterprise, strengthens the comprehensive competitiveness of the enterprise, amplifies the investment value, and has a far-reaching impact on the integration of the industry.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.7

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本文編號：2061086