本文選題：混合所有制改革　切入點(diǎn)：財(cái)務(wù)成果　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：長久以來國有企業(yè)改革備受關(guān)注,積極推進(jìn)混合所有制經(jīng)濟(jì)發(fā)展,也成為了經(jīng)濟(jì)新常態(tài)下堅(jiān)持公有制為主體,保障國有經(jīng)濟(jì)活力、控制力、影響力的有效途徑和必然選擇。隨著新一輪國有企業(yè)改革中混合所有制改革的不斷深入,混合所有制經(jīng)濟(jì)對(duì)國企改革的深化、國有資源配置效率的提高以及企業(yè)競爭力的增強(qiáng)起到越來越重要作用。目前隨著國有企業(yè)改革步入深水區(qū)和攻堅(jiān)區(qū),在混合所有制改革進(jìn)程中,因?yàn)楣蓹?quán)結(jié)構(gòu)、財(cái)務(wù)結(jié)構(gòu)以及公司治理結(jié)構(gòu)等發(fā)生變化而帶來的問題不容忽視。十八屆三中全會(huì)提出的"全面深化改革"決定,完成了推行混合所有制改革的頂層設(shè)計(jì)。對(duì)初步完成混改的國有企業(yè)財(cái)務(wù)成果變動(dòng)加以評(píng)價(jià),將為正在進(jìn)行混合所有制改革中的國有企業(yè)提供一定的指導(dǎo)作用。通過引入契約理論、產(chǎn)權(quán)理論、委托代理理論和公司治理評(píng)價(jià)理論,在介紹相關(guān)背景和國內(nèi)外研究現(xiàn)狀的基礎(chǔ)上,采用案例分析與層次分析法展開研究。選取了國資委混合所有制試點(diǎn)企業(yè)中國建材集團(tuán)作為案例研究的對(duì)象。對(duì)其基本情況、問題、混合所有制改革現(xiàn)狀及改革后優(yōu)勢(shì)進(jìn)行分析。選取財(cái)務(wù)指標(biāo)、業(yè)務(wù)結(jié)構(gòu)、生產(chǎn)經(jīng)營規(guī)模、同行業(yè)競爭力四個(gè)方面指標(biāo),在指標(biāo)分析的基礎(chǔ)上通過建立財(cái)務(wù)成果的綜合評(píng)價(jià)體系對(duì)企業(yè)混改后的財(cái)務(wù)成果綜合評(píng)分,以此來對(duì)中國建材集團(tuán)混合所有制改革以來的經(jīng)濟(jì)效益進(jìn)行評(píng)價(jià)。分析在"國民共進(jìn)"的融合體系下,中國建材集團(tuán)在踐行了多年的混合所有制后,企業(yè)取得的豐碩成果以及為企業(yè)帶來的活力與競爭力的優(yōu)勢(shì),歸納出中國建材集團(tuán)進(jìn)行混合所有制改革的成功經(jīng)驗(yàn)與啟示。以期為當(dāng)下進(jìn)行混合所有制改革的國有企業(yè)提供一定的借鑒。
[Abstract]:Since the reform of state-owned enterprises has attracted much attention, and actively promote the development of mixed ownership economy, has become the new economic norm to adhere to public ownership, guarantee the vitality of the state economy, control, effective way and the inevitable choice of influence. With a new round of reform of state-owned enterprises of mixed ownership reform, mixed ownership the economic system of the deepening of SOE reform, strengthen the resource allocation efficiency and competitiveness of enterprises play a more and more important role. At present, along with the state-owned enterprise reform and storming into the deep water area, in the mixed ownership reform process, because the ownership structure, financial structure and corporate governance structure changes caused the problem can not be ignore. The third Plenary Session of the 18th CPC Central Committee comprehensively deepen reforms proposed by the decision to complete the implementation of mixed ownership reform of the top-level design of the completion of the preliminary mix change. The financial results of state-owned enterprises will change to be assessed for the ongoing reform of mixed ownership of state-owned enterprises to provide a guiding role. Through the introduction of contract theory, property rights theory, principal-agent theory and corporate governance evaluation theory, based on introducing the background and research status at home and abroad on the case analysis and the AHP method study. Select the SASAC pilot enterprises of mixed ownership China building materials group as the study object. The problem of the basic situation, current situation and reform of mixed ownership reform are analyzed. Advantages of choosing the financial index, business structure, production scale, industry competitiveness index in four aspects, based on the analysis of the index through the comprehensive evaluation of financial results of comprehensive evaluation system established on enterprise financial results after the mix change, in order to Chinese building materials group mixed ownership reform To evaluate the economic benefit analysis. Since the reform in national had fusion system, China building materials group in the years of practice mixed ownership, enterprises achieved fruitful results and bring vitality and competitive advantage, summed up China building materials group mixed all the successful experience of reform and enlightenment. In order to provide some reference to the mixed ownership reform of state-owned enterprises for the moment.

【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.92;F406.7

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