發(fā)布時(shí)間：2018-01-13 23:31

  本文關(guān)鍵詞：DS能源化工有限公司資產(chǎn)重組的效果評(píng)價(jià)研究　出處：《天津大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： DS公司 資產(chǎn)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(chǎn)業(yè)結(jié)構(gòu)優(yōu)化、產(chǎn)能升級(jí)的歷史過程。而企業(yè)的資產(chǎn)重組成為企業(yè)改革的重點(diǎn)，而重組效果的評(píng)價(jià)是檢查重組成功與否的重要標(biāo)志之一。 本文以DS公司與LK公司的資產(chǎn)重組案例為研究對(duì)象，首先應(yīng)用資產(chǎn)重組和效果評(píng)價(jià)的相關(guān)理論從宏觀層面對(duì)DS公司進(jìn)行資產(chǎn)重組的宏觀背景及微觀層面介紹了資產(chǎn)重組雙方的情況。進(jìn)而分析了相關(guān)問題，在此基礎(chǔ)上，重點(diǎn)對(duì)DS公司資產(chǎn)重組的效果進(jìn)行了分析與評(píng)價(jià)。 本文理論聯(lián)系實(shí)際，研究結(jié)合DS公司資產(chǎn)重組實(shí)際狀況和特點(diǎn)，運(yùn)用資產(chǎn)重組績(jī)效評(píng)價(jià)指標(biāo)體系，對(duì)DS公司的盈利能力、營運(yùn)能力、經(jīng)營發(fā)展能力進(jìn)行分析。在績(jī)效分析的基礎(chǔ)上，作者從管理協(xié)同效應(yīng)、經(jīng)營協(xié)同效應(yīng)和財(cái)務(wù)協(xié)同效應(yīng)等方面對(duì)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(chǎn)重組后盈利能力、營運(yùn)能力、經(jīng)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(chǎn)重組獲得成功。 本研究結(jié)果為揭示了此類中小型民營企業(yè)在資產(chǎn)重組過程中的規(guī)律及問題，對(duì)民營企業(yè)的長遠(yuǎn)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(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F271;F426.722

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本文編號(hào)：1421067