本文選題：中國南北車 + 合并��； 參考：《黑龍江八一農(nóng)墾大學(xué)》2017年碩士論文

【摘要】：國資國企改革背景下,從合并的財務(wù)影響和戰(zhàn)略影響兩個角度探討南北車合并的經(jīng)濟(jì)后果。從企業(yè)合并的財務(wù)協(xié)同效應(yīng)角度探討南北車合并對企業(yè)財務(wù)的影響,從價值鏈角度分析南北車合并對企業(yè)產(chǎn)業(yè)結(jié)構(gòu)以及對我國國際產(chǎn)業(yè)地位帶來的影響,并基于經(jīng)濟(jì)后果角度對南北車合并后的發(fā)展提出建議和展望。首先,利用文獻(xiàn)研究法,通過搜集、鑒別、整理文獻(xiàn),在概括企業(yè)合并和經(jīng)濟(jì)后果理論的同時,對央企合并的后果概念進(jìn)行了界定,這是研究的起點(diǎn)。其次,通過案例分析法和對比分析法,對南北車合并案例進(jìn)行分析,探討南北車合并產(chǎn)生的經(jīng)濟(jì)后果,即從財務(wù)影響和戰(zhàn)略影響兩個方面進(jìn)行合并經(jīng)濟(jì)后果分析。通過對中國南北車合并前后財務(wù)狀況的分析可知,合并后的財務(wù)狀況比合并前更為優(yōu)異。同時,合并后中國中車的市場占有率增加,尤其國外市場占有率大幅增加,并且合并后的中國中車達(dá)到減稅的結(jié)果,因此,南北車合并產(chǎn)生了財務(wù)的協(xié)同效應(yīng)。通過對南北車合并后的價值鏈整合效應(yīng)分析,合并后的中國中車優(yōu)化了產(chǎn)業(yè)結(jié)構(gòu),促進(jìn)了產(chǎn)業(yè)價值鏈向高附加值提升,其實(shí)體價值鏈得到了整合。同時,南北車合并后文化的整合以及網(wǎng)絡(luò)物流信息平臺的建立,使其虛擬價值鏈得到了整合。價值鏈整合的成功使合并后中國中車制造規(guī)模優(yōu)勢顯著,避免了以前的南北車國內(nèi)市場資源浪費(fèi),國外市場避免了互相低價競爭,打開了國外市場,不僅包括一些發(fā)展中國家,也包括澳大利亞、美國等發(fā)達(dá)國家高端軌道交通市場。最后,基于南北車合并的經(jīng)濟(jì)后果研究,對合并后企業(yè)發(fā)展提出建議,總結(jié)南北車合并的經(jīng)驗(yàn)并提出展望。因此,從財務(wù)和戰(zhàn)略角度探討南北車合并的經(jīng)濟(jì)后果,得出了南北車在合并后產(chǎn)生了財務(wù)協(xié)同效應(yīng)和重組價值鏈整合效應(yīng),其合并達(dá)到了追求利潤和提高競爭力的目的。合并后的企業(yè)在激烈的國際競爭中,仍面臨著清晰發(fā)展戰(zhàn)略、整合資源,增強(qiáng)自主創(chuàng)新能力,加強(qiáng)成本控制,提升價值創(chuàng)造能力的艱巨任務(wù),使合并后的中國中車不斷發(fā)展。
[Abstract]:Under the background of the reform of state-owned enterprises, this paper discusses the economic consequences of the merger from the perspectives of the financial impact and strategic impact of the merger. From the perspective of financial synergy effect of enterprise merger, this paper discusses the impact of North-South car merger on enterprise finance, and analyzes the impact of North-South car merger on enterprise industrial structure and China's international industrial status from the point of view of value chain. And based on the economic consequences of the North-South car after the merger of the development of suggestions and prospects. First of all, through collecting, identifying and sorting out the literature, the author defines the concept of the consequences of the merger of the central enterprises, which is the starting point of the study, while generalizing the theory of the merger of enterprises and the theory of economic consequences. Secondly, through the case analysis and comparative analysis, the paper analyzes the economic consequences of the North-South vehicle merger, that is, from the financial impact and strategic impact of the economic consequences of the merger. Through the analysis of the financial situation before and after the merger, we can see that the financial situation after the merger is better than that before the merger. At the same time, the market share of China Motor bus increased after the merger, especially the foreign market share increased significantly, and the combined China Motor bus achieved the result of tax reduction. Therefore, the combination of North and South cars produced the financial synergy effect. Based on the analysis of the value chain integration effect after the merger of the North and South vehicles, the merged China Motor Corporation has optimized the industrial structure, promoted the industrial value chain to a high value-added, and integrated its physical value chain. At the same time, the integration of culture and the establishment of network logistics information platform make the virtual value chain integrated. The success of value chain integration has made the manufacturing scale advantage of China China Motor Corporation after the merger remarkable, avoiding the waste of resources in the domestic market of North and South cars before, avoiding low price competition among foreign markets, and opening up foreign markets, not only some developing countries, but also some developing countries. Also include Australia, the United States and other developed countries high-end rail transport market. Finally, based on the study of the economic consequences of the North-South car merger, the paper puts forward some suggestions for the development of the enterprise after the merger, summarizes the experience of the North-South vehicle merger and puts forward the prospect. Therefore, from the angle of finance and strategy, this paper discusses the economic consequences of the combination of North and South cars, and draws a conclusion that the combination of North and South cars produces financial synergy effect and value chain integration effect after the merger, and the merger achieves the goal of pursuing profit and improving competitiveness. In the fierce international competition, the merged enterprises are still faced with the arduous task of clear development strategy, integrating resources, strengthening independent innovation ability, strengthening cost control and enhancing value creation ability.
【學(xué)位授予單位】：黑龍江八一農(nóng)墾大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.472;F271

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