供给侧改革背景下大同煤业转型升级的制约因素与应对策略

发布时间：2018-04-30 13:55

本文选题：供给侧改革 + 煤炭企业　；参考：《北京交通大学》2017年硕士论文

【摘要】：2016年,深化国企改革进入全面落实年。随着供给侧改革的不断深入,国务院提出以化解过剩产能实现国有企业的结构性调整。本文选取大同煤业转型升级案例作为研究对象,以国有煤炭企业转型升级的制约因素为案例研究的出发点,对于煤炭企业转型升级是否能够提高企业价值、改善财务绩效,提高企业竞争力进行系统而深入的研究。本文试图以供给侧结构性改革为背景探索国有煤炭企业转型升级过程中面对各种制约因素如何选择应对策略,以大同煤业为例,通过分析大同煤业在转型升级过程中所面临的制约因素以及对这些制约相应的应对策略,为国有煤炭企业如何应对转型升级所带来的问题提出建设性的解决方案和思路。本文以供给侧改革、供给学相关理论为基础,采用案例研究的研究方法进行论证。本文研究思路与已有研究的区别在于本文重点是从公司经营的视角通过指标分析归纳出论证结论。目前已有研究多是基于现有的我们国家之前的改革经验做出的推断性总结,论据比较单薄,论证的力度也不够大。鉴于目前改革才刚刚开始一年多的时间,已有研究往往都是对于改革的必要性等角度来分析,对于改革如何继续,如何解决各种改革中的困难,缺乏真正落地的分析。对于改革进程中的难点,几乎全盘落脚在国有企业人员安置的困难上,对于企业结构性调整过程中受到企业经营发展方面的制约尚无实际有效的研究。本文有以下发现:(1)煤炭企业的转型升级除了受到来自社会责任方面的压力,更多是企业自身经营方面的问题。国有煤炭企业在经历了黄金十年的高速发展期之后,产能过剩问题相当严重,去除过剩产能,退出落后产能,发展优良产能,已经是企业不得不做的选择。(2)我们所说的“去产能”,并不是简单的去煤化,而是对于现有产能结构的合理化调整,对于优良产能我们更要保护和培育。(3)产融结合这种模式不只解决了公司融资压力巨大,资金链紧张的问题,同时还解决了公司产业链单一,发展不平衡的问题。(4)转型升级使得企业实现了公司价值的提升,同时促进了公司财务绩效的改善,市场地位得以巩固和不断加强。本文的特色及创新之处在于:(1)总结煤炭企业在转型升级过程中的制约因素的基础上提出针对性的应对策略,对企业的制约因素以及转型升级后的效果评价,并不停滞于理论总结与主观推断,而是做出了具体的数据分析,从而论证自身观点,结论具有可参考性和可信度。(2)多角度同一指向地论证影响转型升级的制约因素,以单个案例研究展示出共性。
[Abstract]:In 2016, deepening the reform of state-owned enterprises entered the year of full implementation. With the deepening of supply-side reform, the State Council proposes to eliminate excess capacity to realize structural adjustment of state-owned enterprises. This article selects Datong coal industry transformation and upgrade case as the research object, taking the state-owned coal enterprise transformation and upgrading factor as the starting point of the case study, whether the coal enterprise transformation and upgrade can improve the enterprise value and improve the financial performance. Improve the competitiveness of enterprises to carry out systematic and in-depth research. This paper attempts to explore how to choose coping strategies in the process of transformation and upgrading of state-owned coal enterprises under the background of supply-side structural reform, taking Datong coal industry as an example. Through the analysis of the constraints faced by Datong coal industry in the process of transformation and upgrading and the corresponding countermeasures to these constraints, this paper puts forward constructive solutions and ideas on how to deal with the problems brought about by the transformation and upgrading of state-owned coal enterprises. On the basis of supply-side reform and supply-related theory, this paper uses case study method to demonstrate. The difference between this paper and the existing research is that the main point of this paper is to conclude the argumentation from the perspective of company management through index analysis. At present, most of the existing studies are based on the previous reform experience of our country, the argument is weak and the strength of the argument is not strong enough. In view of the fact that the reform has only been started for more than a year, the existing researches have often analyzed the necessity of the reform, and lack of real analysis on how to continue the reform and how to solve the difficulties in the reform. For the difficulties in the process of reform, almost all the difficulties in the placement of personnel in state-owned enterprises, there is no practical and effective research on the constraints of enterprise management and development in the process of structural adjustment of enterprises. In addition to the pressure from social responsibility, the transformation and upgrading of coal enterprises is more a problem of enterprises' own management. After going through a period of rapid development in the golden decade, the state-owned coal enterprises have a serious problem of overcapacity, remove excess capacity, withdraw from backward production capacity, and develop excellent production capacity. This is already the choice that enterprises have to make. (2) what we call "de-production capacity" is not simply decarbonization, but a rationalization of the existing production capacity structure. For the excellent production capacity, we must protect and foster the combination of industry and finance. This model not only solves the problem of huge financing pressure and tight capital chain, but also solves the single industrial chain of the company. The problem of unbalanced development makes the enterprise realize the promotion of company value, at the same time promote the improvement of company financial performance, and the market position can be consolidated and strengthened. The features and innovations of this paper lie in: 1) on the basis of summarizing the restrictive factors in the process of transformation and upgrading of coal enterprises, the paper puts forward the corresponding countermeasures, the restrictive factors of the enterprises and the evaluation of the effect after the transformation and upgrading. It does not stop at the theoretical summary and subjective inference, but makes concrete data analysis to prove its own viewpoint. The conclusion has the reference and credibility. A single case study shows commonality.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21

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