本文關(guān)鍵詞：高能耗僵尸企業(yè)財務(wù)評判研究　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

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【摘要】：供給側(cè)結(jié)構(gòu)性改革是"十三五"發(fā)展規(guī)劃的關(guān)鍵,去產(chǎn)能是供給側(cè)結(jié)構(gòu)性改革之首。前幾年起,僵尸企業(yè)開始被頻頻點名,遭人垢病。誠然僵尸企業(yè)的大量存在,降低了市場經(jīng)濟(jì)資源配置的效率,影響了國民經(jīng)濟(jì)的健康發(fā)展。當(dāng)前經(jīng)濟(jì)下行趨勢明顯,需要為經(jīng)濟(jì)增長助力新的增長點。若能讓僵尸企業(yè)占用掉的大量未得到充分利用的寶貴資源自由流動、物盡其用,對其他企業(yè)而言無疑是一大福音,故有必要探討一下僵尸企業(yè)的問題,幫助其結(jié)合自身情況翻身脫困或者依法退出市場,勢必有利于整個經(jīng)濟(jì)的良性運轉(zhuǎn)。當(dāng)前僵尸企業(yè)分布在各個行業(yè),高能耗企業(yè)尤為突出。之前人大國發(fā)院針對全國僵尸企業(yè)進(jìn)行了調(diào)研統(tǒng)計,并出具了首份研究報告。在其研究基礎(chǔ)之上,繼續(xù)收集近幾年的資料,整理出全國僵尸企業(yè)的概況。由于數(shù)量眾多,涉及多個行業(yè),選取了僵尸企業(yè)中的高能耗企業(yè)作為代表,研究它們財務(wù)方面的共性問題,分析造成它們財務(wù)困境的可能原因,通過財務(wù)指標(biāo)的量化計算,借助層次分析財務(wù)評價方法,將它們的財務(wù)表現(xiàn)與自身不同時期、與行業(yè)均值進(jìn)行比較評判,以此說明不是所有的僵尸企業(yè)都得被出清。而應(yīng)理智對待僵尸企業(yè)的問題,切莫一刀切之,需要因企施策、分類治之。在"十三五"的開局之年,抓住經(jīng)濟(jì)轉(zhuǎn)型發(fā)展的契機(jī),探索產(chǎn)業(yè)結(jié)構(gòu)調(diào)整之道。以高能耗企業(yè)為突破口來研究僵尸企業(yè)的何去何從,進(jìn)一步緩解行業(yè)產(chǎn)能過剩壓力,促進(jìn)我國經(jīng)濟(jì)的綠色健康發(fā)展。
[Abstract]:Supply-side structural reform is the key to the "13th Five-Year Plan" development plan, the first of supply-side structural reforms to capacity. A few years ago, zombie enterprises began to be frequently named. It is true that the existence of a large number of zombie enterprises has reduced the efficiency of the allocation of resources in the market economy and affected the healthy development of the national economy. The need for new growth points for economic growth. If you can let zombie enterprises occupy a large number of underutilized valuable resources to flow freely, the use of goods, for other enterprises is no doubt a big boon. Therefore, it is necessary to discuss the problem of zombie enterprises and help them to break out of difficulties or withdraw from the market according to their own circumstances, which is bound to be conducive to the healthy operation of the whole economy. At present, zombie enterprises are distributed in various industries. High energy consumption enterprises are particularly prominent. Before the National people's Congress National Development Institute for the national zombie enterprises survey statistics, and issued the first study report. On the basis of its research, continue to collect information in recent years. Sorting out the general situation of the national zombie enterprises. Because of the large number, involving many industries, select the zombie enterprises as the representative of high energy consumption enterprises, study their common financial problems. Analyze the possible causes of their financial distress, through the quantitative calculation of financial indicators, with the help of Analytic hierarchy process (AHP) financial evaluation method, their financial performance and their own different periods, and the industry mean to compare and judge. This shows that not all zombie enterprises have to be cleared. But the problem of zombie enterprises should be dealt with rationally, must not be one-size-fits-all, need to be managed by enterprises, classified. In the "Thirteenth Five-Year Plan" of the opening year. Seize the opportunity of economic transformation and development, explore the way to adjust the industrial structure, take high-energy enterprises as a breakthrough to study the future of zombie enterprises, and further alleviate the pressure of overcapacity in the industry. Promote the green and healthy development of our economy.
【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】：F426.3;F406.7

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