中国建材集团混合所有制改革的财务成果研究

发布时间：2018-04-04 19:27

本文选题：混合所有制改革　切入点：财务成果　出处：《哈尔滨商业大学》2017年硕士论文

【摘要】：长久以来国有企业改革备受关注,积极推进混合所有制经济发展,也成为了经济新常态下坚持公有制为主体,保障国有经济活力、控制力、影响力的有效途径和必然选择。随着新一轮国有企业改革中混合所有制改革的不断深入,混合所有制经济对国企改革的深化、国有资源配置效率的提高以及企业竞争力的增强起到越来越重要作用。目前随着国有企业改革步入深水区和攻坚区,在混合所有制改革进程中,因为股权结构、财务结构以及公司治理结构等发生变化而带来的问题不容忽视。十八届三中全会提出的"全面深化改革"决定,完成了推行混合所有制改革的顶层设计。对初步完成混改的国有企业财务成果变动加以评价,将为正在进行混合所有制改革中的国有企业提供一定的指导作用。通过引入契约理论、产权理论、委托代理理论和公司治理评价理论,在介绍相关背景和国内外研究现状的基础上,采用案例分析与层次分析法展开研究。选取了国资委混合所有制试点企业中国建材集团作为案例研究的对象。对其基本情况、问题、混合所有制改革现状及改革后优势进行分析。选取财务指标、业务结构、生产经营规模、同行业竞争力四个方面指标,在指标分析的基础上通过建立财务成果的综合评价体系对企业混改后的财务成果综合评分,以此来对中国建材集团混合所有制改革以来的经济效益进行评价。分析在"国民共进"的融合体系下,中国建材集团在践行了多年的混合所有制后,企业取得的丰硕成果以及为企业带来的活力与竞争力的优势,归纳出中国建材集团进行混合所有制改革的成功经验与启示。以期为当下进行混合所有制改革的国有企业提供一定的借鉴。
[Abstract]:Since the reform of state-owned enterprises has attracted much attention, and actively promote the development of mixed ownership economy, has become the new economic norm to adhere to public ownership, guarantee the vitality of the state economy, control, effective way and the inevitable choice of influence. With a new round of reform of state-owned enterprises of mixed ownership reform, mixed ownership the economic system of the deepening of SOE reform, strengthen the resource allocation efficiency and competitiveness of enterprises play a more and more important role. At present, along with the state-owned enterprise reform and storming into the deep water area, in the mixed ownership reform process, because the ownership structure, financial structure and corporate governance structure changes caused the problem can not be ignore. The third Plenary Session of the 18th CPC Central Committee comprehensively deepen reforms proposed by the decision to complete the implementation of mixed ownership reform of the top-level design of the completion of the preliminary mix change. The financial results of state-owned enterprises will change to be assessed for the ongoing reform of mixed ownership of state-owned enterprises to provide a guiding role. Through the introduction of contract theory, property rights theory, principal-agent theory and corporate governance evaluation theory, based on introducing the background and research status at home and abroad on the case analysis and the AHP method study. Select the SASAC pilot enterprises of mixed ownership China building materials group as the study object. The problem of the basic situation, current situation and reform of mixed ownership reform are analyzed. Advantages of choosing the financial index, business structure, production scale, industry competitiveness index in four aspects, based on the analysis of the index through the comprehensive evaluation of financial results of comprehensive evaluation system established on enterprise financial results after the mix change, in order to Chinese building materials group mixed ownership reform To evaluate the economic benefit analysis. Since the reform in national had fusion system, China building materials group in the years of practice mixed ownership, enterprises achieved fruitful results and bring vitality and competitive advantage, summed up China building materials group mixed all the successful experience of reform and enlightenment. In order to provide some reference to the mixed ownership reform of state-owned enterprises for the moment.

【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7

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