政府主導(dǎo)下企業(yè)合并績(jī)效評(píng)價(jià)研究
本文關(guān)鍵詞:政府主導(dǎo)下企業(yè)合并績(jī)效評(píng)價(jià)研究 出處:《華北電力大學(xué)》2014年碩士論文 論文類型:學(xué)位論文
更多相關(guān)文章: 政府主導(dǎo) 企業(yè)合并 績(jī)效評(píng)價(jià) 層次分析法 數(shù)據(jù)包絡(luò)分析法
【摘要】:近年來(lái)能源短缺、環(huán)境惡化等問(wèn)題日益凸顯,政府為了改善環(huán)境及產(chǎn)業(yè)狀況不斷主導(dǎo)一些資源利用率低、布局分散的資源密集型企業(yè)進(jìn)行合并重組,但通過(guò)政府主導(dǎo)的合并企業(yè)績(jī)效是否得到了提高,就需要找出相關(guān)指標(biāo)對(duì)其進(jìn)行評(píng)價(jià)。 本文通過(guò)分析政府主導(dǎo)企業(yè)合并的作用、原因及目的,總結(jié)出政府主導(dǎo)與企業(yè)自主合并的異同,并由政府主導(dǎo)企業(yè)合并所期望達(dá)到的降低企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)、推動(dòng)產(chǎn)業(yè)穩(wěn)定發(fā)展、促進(jìn)區(qū)域經(jīng)濟(jì)增長(zhǎng)、改善國(guó)家生態(tài)環(huán)境等目的建立合并績(jī)效評(píng)價(jià)指標(biāo)體系,從財(cái)務(wù)、產(chǎn)品及市場(chǎng)狀況、區(qū)域經(jīng)濟(jì)、資源利用與環(huán)境保護(hù)四個(gè)方面對(duì)政府主導(dǎo)企業(yè)合并績(jī)效進(jìn)行評(píng)價(jià),并通過(guò)層次分析法與數(shù)據(jù)包絡(luò)分析法計(jì)算出政府主導(dǎo)企業(yè)合并的綜合績(jī)效值,最后以2003年至2012年河北鋼鐵集團(tuán)合并前后十年為例,對(duì)政府主導(dǎo)企業(yè)合并績(jī)效評(píng)價(jià)模型進(jìn)行實(shí)例分析。 從河北鋼鐵集團(tuán)的實(shí)例中可以看出雖然合并之前5年的績(jī)效水平高于合并之后5年的績(jī)效水平,但合并后的績(jī)效水平有逐漸增長(zhǎng)的趨勢(shì),且從長(zhǎng)遠(yuǎn)來(lái)看,對(duì)于調(diào)整鋼鐵產(chǎn)業(yè)結(jié)構(gòu),,促進(jìn)河北經(jīng)濟(jì)發(fā)展,改善河北環(huán)境質(zhì)量都有很大的推動(dòng)作用。最后得出結(jié)論:政府主導(dǎo)企業(yè)合并通常是在市場(chǎng)調(diào)節(jié)失靈的情況下發(fā)生的,它所關(guān)注的因素是多方面的,且都是從區(qū)域的長(zhǎng)遠(yuǎn)發(fā)展考慮的。
[Abstract]:In recent years, energy shortage, environmental degradation and other problems have become increasingly prominent, the government in order to improve the environment and industry leading the low utilization rate of resources, resource intensive enterprises scattered layout of merger and reorganization, but through the performance of merger led by the government has been improved, we need to identify relevant indicators to evaluate it.
In this paper, through the analysis of the government leading role of enterprise merger, the reason and purpose, summed up the similarities and differences between the government and enterprises to merge, and led by the government of enterprise merger to achieve the desired to reduce business risk, promote the stable development of the industry, to promote regional economic growth, improve the national ecological environment to establish the evaluation index system, combined with the performance from financial products, and market conditions, regional economy, resource utilization and environmental protection four aspects of government leading enterprise merger performance evaluation, and through the analytic hierarchy process and data envelopment analysis to calculate the comprehensive performance of government leading enterprise merger value, finally from 2003 to 2012 ten years before and after the merger of Hebei iron and Steel Group as an example, the the government led enterprise merger performance evaluation model is analyzed.
From the example of Hebei iron and steel group can be seen in the 5 years before the merger although after the performance level is higher than that with 5 years of performance level, but there is a growing trend with the level of performance, and in the long run, the steel industry structural adjustment, promote the economic development of Hebei, to improve the environmental quality of Hebei have a great role in promoting. Conclusion: government leading enterprise merger is usually out of adjustment in the market circumstances, it is concerned with many aspects, and it is considered from the long-term development of the region.
【學(xué)位授予單位】:華北電力大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F271;F406.7;F426.31
【參考文獻(xiàn)】
相關(guān)期刊論文 前10條
1 潘瑾,陳宏民;上市公司關(guān)聯(lián)并購(gòu)的績(jī)效與風(fēng)險(xiǎn)的實(shí)證研究[J];財(cái)經(jīng)科學(xué);2005年01期
2 彭雯;陳賢錦;;企業(yè)并購(gòu)績(jī)效文獻(xiàn)綜述[J];財(cái)會(huì)通訊;2011年09期
3 徐慧;;上市公司并購(gòu)重組與企業(yè)績(jī)效研究綜述[J];財(cái)會(huì)通訊;2012年06期
4 李善民;朱滔;;多元化并購(gòu)能給股東創(chuàng)造價(jià)值嗎?——兼論影響多元化并購(gòu)長(zhǎng)期績(jī)效的因素[J];管理世界;2006年03期
5 孫喜福;張曉蕾;;基于EVA的我國(guó)上市公司并購(gòu)績(jī)效實(shí)證研究[J];經(jīng)濟(jì)與管理;2012年04期
6 洪道麟;劉力;熊德華;;多元化并購(gòu)、企業(yè)長(zhǎng)期績(jī)效損失及其選擇動(dòng)因[J];經(jīng)濟(jì)科學(xué);2006年05期
7 佘元冠;陶瑞;;中國(guó)鋼鐵企業(yè)的并購(gòu)特點(diǎn)及績(jī)效評(píng)估[J];經(jīng)濟(jì)縱橫;2011年04期
8 劉運(yùn)國(guó);陳國(guó)菲;;BSC與EVA相結(jié)合的企業(yè)績(jī)效評(píng)價(jià)研究——基于GP企業(yè)集團(tuán)的案例分析[J];會(huì)計(jì)研究;2007年09期
9 李哲;何佳;;國(guó)有上市公司的上市模式、并購(gòu)類型與績(jī)效[J];世界經(jīng)濟(jì);2007年09期
10 游春;;中國(guó)上市公司并購(gòu)動(dòng)機(jī)與績(jī)效:從產(chǎn)業(yè)效應(yīng)角度的分析[J];山東科技大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2009年01期
本文編號(hào):1391831
本文鏈接:http://sikaile.net/jingjilunwen/kuaiji/1391831.html