國有企業(yè)混合所有制改革影響價(jià)值創(chuàng)造力研究
本文選題:國有企業(yè) + 混合所有制改革; 參考:《哈爾濱商業(yè)大學(xué)》2017年碩士論文
【摘要】:國有企業(yè)在我國經(jīng)濟(jì)體制中一直占據(jù)著重要的地位,隨著經(jīng)濟(jì)體制改革的深入,國有企業(yè)改革也一直被人們所熱議。黨的十八屆三中全會(huì)后,國企改革又進(jìn)入了一個(gè)新的篇章——發(fā)展多種所有制形式的混合所有制改革。雖然國企改革從很早以前就已經(jīng)開始,并經(jīng)歷了幾個(gè)階段的發(fā)展,然而但是,改革一直未取得令人可喜的成效,制約國企發(fā)展的一些主要矛盾仍舊存在。國企改革的目的是為了解決這些一直以來制約企業(yè)發(fā)展的矛盾,增強(qiáng)其自身的價(jià)值創(chuàng)造力,目前對(duì)混改影響價(jià)值創(chuàng)造力的研究不多,現(xiàn)有研究多研究對(duì)企業(yè)績效的影響,而相比來看,價(jià)值創(chuàng)造力更能動(dòng)態(tài)的反映混改的效果。但現(xiàn)有關(guān)于價(jià)值創(chuàng)造力的研究多為理論部分研究,缺少反映其和混合所有制改革的相關(guān)影響研究。以這個(gè)角度為出發(fā)點(diǎn),構(gòu)建國企混改對(duì)價(jià)值創(chuàng)造力影響的指標(biāo)體系,在實(shí)證層面分析國企改革和價(jià)值創(chuàng)造力的研究。通過對(duì)國有企業(yè)混合所有制改革和價(jià)值創(chuàng)造力相關(guān)理論的梳理和現(xiàn)狀的描述分析,得到了國企混改影響價(jià)值創(chuàng)造力的因素,進(jìn)而選取合適的衡量指標(biāo),利用多元線性分析法,從財(cái)務(wù)價(jià)值創(chuàng)造力和市場(chǎng)價(jià)值創(chuàng)造力兩個(gè)方面,分析不同路徑作用下,國企混合所有制改革對(duì)企業(yè)價(jià)值創(chuàng)造力的影響。這一結(jié)論,對(duì)于深化新一輪國企混改,加深對(duì)價(jià)值創(chuàng)造力的研究具有一定的意義,深化了對(duì)二者關(guān)系的認(rèn)識(shí)。
[Abstract]:State-owned enterprises have always occupied an important position in the economic system of our country. With the deepening of economic system reform, the reform of state-owned enterprises has also been hot discussed by people. After the third Plenary session of the 18th CPC Central Committee, the reform of state-owned enterprises entered a new chapter-the development of multiple forms of mixed ownership reform. Although the reform of state-owned enterprises has started from a long time ago and has gone through several stages of development, but the reform has not achieved gratifying results, some of the main contradictions restricting the development of state-owned enterprises still exist. The purpose of SOE reform is to solve these contradictions which have been restricting the development of enterprises, and to enhance their own value creativity. At present, there are few studies on the influence of mixed reform on value creativity, and many existing researches on the impact of the existing researches on enterprise performance. In contrast, value creativity can reflect the effect of mixed reform more dynamically. However, the existing researches on value creativity are mostly theoretical studies, and lack of relevant research to reflect the influence of value creativity and mixed ownership reform. From this point of view, this paper constructs the index system of the influence of the mixed reform of state-owned enterprises on value creativity, and analyzes the reform of state-owned enterprises and the research of value creativity on the empirical level. Through combing and analyzing the relevant theories of mixed ownership reform and value creativity of state-owned enterprises, this paper obtains the factors that influence the value creativity of state-owned enterprises' mixed reform, and then selects the appropriate measurement index and makes use of the multiple linear analysis method. From two aspects of financial value creativity and market value creativity, this paper analyzes the influence of mixed ownership reform of state-owned enterprises on enterprise value creativity under different paths. This conclusion has certain significance for deepening the new round of state-owned enterprises mixed reform, deepening the study of value creativity, and deepening the understanding of the relationship between the two.
【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)】:F276.1;F271
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