本文關鍵詞：DS能源化工有限公司資產重組的效果評價研究　出處：《天津大學》2013年碩士論文　論文類型：學位論文

  更多相關文章： DS公司 資產重組 效果

【摘要】：我國企業(yè)特別是中小型民營企業(yè)正面臨著產業(yè)結構優(yōu)化、產能升級的歷史過程。而企業(yè)的資產重組成為企業(yè)改革的重點，而重組效果的評價是檢查重組成功與否的重要標志之一。 本文以DS公司與LK公司的資產重組案例為研究對象，首先應用資產重組和效果評價的相關理論從宏觀層面對DS公司進行資產重組的宏觀背景及微觀層面介紹了資產重組雙方的情況。進而分析了相關問題，在此基礎上，重點對DS公司資產重組的效果進行了分析與評價。 本文理論聯(lián)系實際，研究結合DS公司資產重組實際狀況和特點，運用資產重組績效評價指標體系，對DS公司的盈利能力、營運能力、經營發(fā)展能力進行分析。在績效分析的基礎上，作者從管理協(xié)同效應、經營協(xié)同效應和財務協(xié)同效應等方面對DS公司重組后的整體效果做了剖析，，分析顯示DS公司在資產重組后盈利能力、營運能力、經營發(fā)展能力得到一定程度的提高，償債、融資能力和管理效率得到了很大的提升，企業(yè)資產重組獲得成功。 本研究結果為揭示了此類中小型民營企業(yè)在資產重組過程中的規(guī)律及問題，對民營企業(yè)的長遠發(fā)展提供新思路。
[Abstract]:Chinese enterprises, especially small and medium-sized private enterprises, are facing the historical process of optimization of industrial structure and upgrading of production capacity, and the reorganization of enterprises' assets has become the focus of enterprise reform. The evaluation of recombination effect is one of the important marks to check the success of recombination. This paper takes the case of assets reorganization of DS Company and LK Company as the research object. Firstly, using the theory of asset reorganization and effect evaluation, this paper introduces the situation of both sides of asset reorganization from the macro background and micro level. Then it analyzes the related problems. On this basis, the paper analyzes and evaluates the effect of assets reorganization of DS Company. Combining theory with practice, this paper studies the actual situation and characteristics of asset restructuring of DS company, and applies the performance evaluation index system of asset restructuring to the profitability and operation ability of DS company. On the basis of performance analysis, the author analyzes the overall effect of the reorganization of DS company from the aspects of management synergy, management synergy and financial synergy. The analysis shows that the profitability, operation ability and business development ability of DS company have been improved to a certain extent, debt service, financing ability and management efficiency have been greatly improved after the reorganization of assets. The reorganization of enterprise assets has been successful. The result of this study is to reveal the law and problems in the process of asset reorganization of such small and medium-sized private enterprises, and to provide a new way of thinking for the long-term development of private enterprises.
【學位授予單位】：天津大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F271;F426.722

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本文編號：1421067