本文關(guān)鍵詞： 資產(chǎn)重組 借殼上市 財務(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】：借殼上市為企業(yè)快速實現(xiàn)上市融資提供了新的途徑,避開了 IPO較高的門檻以及眾多審批手續(xù),解決了企業(yè)融資難,突破缺乏資金發(fā)展的瓶頸,為企業(yè)后續(xù)的發(fā)展開辟了道路,企業(yè)應(yīng)借助上市機會進一步擴展壯大,但借殼上市后有些企業(yè)出現(xiàn)了業(yè)績下滑的現(xiàn)象,公司業(yè)績是評價未來發(fā)展的基石,而評價企業(yè)業(yè)績好壞最直接的方法就是財務(wù)績效,因此理清借殼上市的運作流程對財務(wù)績效的影響是完善借殼操作對企業(yè)的發(fā)展是至關(guān)重要的。論文選取中節(jié)能太陽能公司借殼上市案例作為研究對象運用管理學(xué)、經(jīng)濟學(xué)等多門學(xué)科的基礎(chǔ)理論,并采用比較和歸納,同時從定性和定量兩個角度對企業(yè)的借殼上市過程進行分析和討論。首先,對企業(yè)借殼上市的背景和理論進行了描述,指出本文研究的目的和意義。其次,結(jié)合相關(guān)理論對本文中出現(xiàn)的借殼上市基礎(chǔ)概念進行了介紹,同時綜述了國內(nèi)外發(fā)展和研究現(xiàn)狀。再次,結(jié)合中節(jié)能太陽公司上市情況對其操作過程和財務(wù)績效的成果進行了具體介紹和分析。最后,經(jīng)過案例分析,針對企業(yè)借殼上市過程中的操作準(zhǔn)備進行了歸納和總結(jié)并提出了相應(yīng)的改善措施。論文通過中節(jié)能太陽能公司成功借殼上市的案例,對借殼上市后的企業(yè)財務(wù)績效情況進行了分析和討論,望使得借殼上市的研究深度有所增加,為后續(xù)借殼上市的企業(yè)在財務(wù)績效、融資以及可持續(xù)等方面提供了借鑒,也有助于資本市場的的完善發(fā)展。
[Abstract]:Backdoor listing provides a new way for enterprises to quickly realize listing financing, avoids the high threshold of IPO and many examination and approval procedures, solves the financing difficulties of enterprises, and breaks through the bottleneck of the lack of capital development. For the subsequent development of enterprises opened the way, enterprises should take advantage of the opportunity to further expand and strengthen, but after the listing of some companies after the decline in performance, corporate performance is the cornerstone of the evaluation of future development. The most direct way to evaluate the performance of enterprises is financial performance. Therefore, it is very important to perfect the operation of backdoor listing for the development of enterprises to clarify the impact of the operation process of backdoor listing on the financial performance. The paper selects the case of energy saving solar company as the research object and uses management as the object of study. . Economics and other disciplines of the basic theory, and the use of comparison and induction, at the same time from the qualitative and quantitative aspects of the process of backdoor listing analysis and discussion. First. This paper describes the background and theory of backdoor listing, and points out the purpose and significance of this study. Secondly, combined with the relevant theories, this paper introduces the basic concept of backdoor listing. At the same time, the development and research status at home and abroad are summarized. Thirdly, the paper introduces and analyzes the results of its operation process and financial performance in combination with the listed situation of the medium-energy saving sun company. Finally, through the case study. The paper summarizes and summarizes the operation preparation in the process of backdoor listing and puts forward the corresponding improvement measures. This paper analyzes and discusses the financial performance of enterprises after backdoor listing, hoping to increase the research depth of backdoor listing, which is the financial performance of subsequent backdoor listing enterprises. Financing and sustainability provide reference, but also contribute to the sound development of the capital market.
【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】：F206;F275;F832.51

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