本文關(guān)鍵詞： 綠地集團(tuán) 混合所有制改革 股權(quán)結(jié)構(gòu) 治理結(jié)構(gòu) 財(cái)務(wù)績效　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：十八屆三中全會,進(jìn)一步提出并完善了有關(guān)國有企業(yè)發(fā)展思路的頂層設(shè)計(jì),會議明確指出在未來一段時間內(nèi)、在國有企業(yè)"全面深化改革"背景下的重要工作是進(jìn)一步推行混合所有制,可以說國有企業(yè)混合所有制改革已經(jīng)引起了社會和政府的高度關(guān)注,也關(guān)系到未來國家經(jīng)濟(jì)發(fā)展的表現(xiàn)。長久以來國有企業(yè)為社會的發(fā)展進(jìn)步做出重要貢獻(xiàn)的同時,自身也越來越面臨高效高質(zhì)發(fā)展的現(xiàn)實(shí)要求。積極推進(jìn)發(fā)展混合所有制經(jīng)濟(jì),已經(jīng)成為新經(jīng)濟(jì)常態(tài)下堅(jiān)持公有制經(jīng)濟(jì)主體地位,增強(qiáng)國有經(jīng)濟(jì)發(fā)展活力、控制力、影響力的有效途徑和理想方式。隨著混合所有制改革的不斷深入,國有企業(yè)混合所有制在優(yōu)化資源配置、增強(qiáng)企業(yè)競爭力方面起到的作用也越來越明顯。論文在介紹相關(guān)背景和國內(nèi)外研究現(xiàn)狀的基礎(chǔ)上,通過引入利益相關(guān)者理論、委托代理理論、信息不對稱理論和資源基礎(chǔ)理論等,采用案例分析的方法展開研究,其中選取了上海國資委混改試點(diǎn)企業(yè)綠地集團(tuán)為案例研究的對象,對其基本情況、混合所有制改革的進(jìn)程、改革亮點(diǎn)等進(jìn)行了分析,并且從股權(quán)結(jié)構(gòu)、治理結(jié)構(gòu)、經(jīng)營激勵體系等方面分析集團(tuán)混改與財(cái)務(wù)績效變化的關(guān)聯(lián)性。在具體衡量財(cái)務(wù)變化上選取了包括盈利能力、償債能力、營運(yùn)能力、發(fā)展能力四個方面財(cái)務(wù)指標(biāo)進(jìn)行分析,同時在基于可比較性、數(shù)據(jù)可獲取性等原則基礎(chǔ)上,著重在總資產(chǎn)增長率、凈利潤增長率、存貨周轉(zhuǎn)率、資產(chǎn)負(fù)債率等體現(xiàn)企業(yè)財(cái)務(wù)績效的關(guān)鍵指標(biāo)上進(jìn)行行業(yè)內(nèi)對比分析,將綠地集團(tuán)的發(fā)展與所在行業(yè)的發(fā)展?fàn)顩r做橫向比較,進(jìn)而從自身角度和行業(yè)角度綜合評價綠地集團(tuán)混合所有制改革對財(cái)務(wù)績效的影響。通過收集數(shù)據(jù)、論述歸納,結(jié)合綠地集團(tuán)混合所有制改革得出推行混合所有制改革的經(jīng)驗(yàn)與對策:優(yōu)化股權(quán)結(jié)構(gòu)、協(xié)調(diào)集團(tuán)各方利益分配、理性評估混改潛在風(fēng)險、發(fā)揮好政府特殊職能等,以期為當(dāng)下的國有企業(yè)進(jìn)行混合所有制改革提供一定的借鑒與參考。
[Abstract]:The third Plenary session of the 18 CPC Central Committee further proposed and improved the top-level design for the development of state-owned enterprises. The meeting clearly pointed out that in the future, Under the background of "comprehensively deepening the reform" of state-owned enterprises, the important work is to further promote mixed ownership. It can be said that the reform of mixed ownership in state-owned enterprises has attracted great attention from the society and the government. It is also related to the performance of national economic development in the future. While the state-owned enterprises have made important contributions to the development and progress of society for a long time, at the same time, they are also increasingly facing the practical requirements of high efficiency and high quality development. They are actively promoting the development of mixed ownership economies. It has become an effective and ideal way to uphold the dominant position of the public sector of the economy under the new normal state economy, to enhance the vitality, control, and influence of the development of the state-owned economy. With the deepening of the reform of mixed ownership, Mixed ownership of state-owned enterprises plays a more and more important role in optimizing the allocation of resources and enhancing the competitiveness of enterprises. On the basis of introducing the relevant background and the current research situation at home and abroad, the paper introduces the theory of stakeholders. The principal-agent theory, information asymmetry theory and resource-based theory are used to carry out the study, in which the green space group of Shanghai SASAC mixed reform pilot enterprise is selected as the object of case study, and the basic situation is analyzed. The process of the reform of mixed ownership, the bright spots of the reform and so on are analyzed, and from the perspective of ownership structure, governance structure, This paper analyzes the relationship between group mix reform and financial performance change from the aspects of management incentive system and so on. In the specific measurement of financial change, it selects four financial indicators, including profitability, solvency, operation capacity and development ability. At the same time, on the basis of the principles of comparability and data availability, the paper focuses on the intra-industry comparative analysis on the key indicators of corporate financial performance, such as total asset growth rate, net profit growth rate, inventory turnover ratio, asset-liability ratio, etc. This paper compares the development of green space group with that of its industry, and evaluates the influence of mixed ownership reform of green space group on financial performance from its own angle and industry angle. Combined with the mixed ownership reform of green space group, the experiences and countermeasures of carrying out the mixed ownership reform are obtained: optimizing the ownership structure, coordinating the distribution of the interests of all parties in the group, rationally evaluating the potential risks of the mixed ownership reform, giving full play to the special functions of the government, etc. In order to provide some reference and reference for the current state-owned enterprises to carry out mixed ownership reform.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.42

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