中国中铁制造装备资产置换案例研究

发布时间：2018-03-26 18:04

  本文选题：资产置换　切入点：装备制造业　出处：《西南交通大学》2017年硕士论文

【摘要】：当前,世界经济复苏乏力,国际贸易保护主义重新抬头,原有的经济增长方式难以为继,我国经济发展进入新常态,经济体制改革进入深水区,党中央适时地提出供给侧结构性改革,迫切要求清理僵尸企业,加快落后产能的淘汰。再者,装备制造业一直以来都是一个国家的战略性产业和工业崛起的标志,是一国制造业的基础和核心竞争力所在,装备制造业对经济发展尤为重要,所以关注和装备制造业不仅是经济发展的必然选择,也是生产力发展的时代要求。就在"一带一路"战略初见成效、国企改革大浪潮和装备制造业极速发展的迫切需求三大时代背景下,中铁二局与与中国中铁两公司均呈现出不同程度的后劲不足、发展乏力的现象,二者商议于2016年进行并购重组,并选择以资产置换的形式实现本次重组。此次资产重组将实现两企业集中资源发展优势业务的特点,消除双方竞争业务,实现各自资本的优化配置,达到互利共赢的目的。本文对本次资产置换的背景进行了详细的分析,其中包括中国中铁与中铁二局自身的经营发展状况、中国装备制造业的发展情况,以及各种与之相关的有利的政治环境,再根据交易双方自身具体情况与特定的交易背景,总结推测出双方的置换动因,并对本次案例的实现过程与交易标的做详细的介绍与分析,提出资产置换之后公司可能面临的发展机遇与挑战,对公司今后的发展提出相对应的建议,最后重点有针对性地探讨了此次案例对我国装备制造业今后的发展方向、企业资产重组的重组方式以及国企改革的借鉴意义。本文的创新点在于,选择的案例牵扯"一带一路"战略、国企改革和装备制造业三大背景,话题度高,且刚发生不久,鲜少有学者分析过本文案例。
[Abstract]:At present, the recovery of the world economy is weak, the international trade protectionism is rising again, the original mode of economic growth cannot be sustained, our country's economic development has entered the new normal, and the economic system reform has entered the deep water area. The CPC Central Committee has timely proposed supply-side structural reforms, pressing for cleaning up zombie enterprises and speeding up the elimination of backward production capacity. Moreover, the equipment manufacturing industry has always been a symbol of a country's strategic industry and industrial rise. It is the foundation and core competitiveness of a country's manufacturing industry, and the equipment manufacturing industry is particularly important for economic development. Therefore, paying attention to and equipment manufacturing industry is not only an inevitable choice for economic development, It is also the demand of the times for the development of productive forces. Under the background of three major times, namely, the initial success of Belt and Road's strategy, the great wave of state-owned enterprise reform and the urgent need for the extremely rapid development of the equipment manufacturing industry, Both China Railway's second Bureau and China Railway Corporation have shown varying degrees of lack of stamina and lack of development. The two sides discussed a merger and reorganization in 2016. The asset reorganization will realize the characteristics of the two enterprises' concentrated resources to develop advantage business, eliminate the competitive business between the two enterprises, and realize the optimal allocation of their respective capital. This paper makes a detailed analysis of the background of this asset exchange, including the management and development of China Railway and China Railway second Bureau, and the development of China's equipment manufacturing industry. And all kinds of favorable political environment related to it, and then according to the specific situation of the two parties and the specific transaction background, we can conclude the motivation of the two parties' replacement. The realization process and transaction target of this case are introduced and analyzed in detail, and the development opportunities and challenges that the company may face after asset replacement are put forward, and the corresponding suggestions for the future development of the company are put forward. Finally, the paper discusses the future development direction of the equipment manufacturing industry, the reorganization of enterprise assets and the significance of state-owned enterprise reform. The innovation of this paper lies in:. The selected case involves "Belt and Road" strategy, state-owned enterprise reform and equipment manufacturing industry, and has a high degree of topic, and has just occurred soon, few scholars have analyzed the case in this paper.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92

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