我国钢铁业上市公司并购重组绩效研究

发布时间：2018-01-04 20:09

本文关键词：我国钢铁业上市公司并购重组绩效研究　出处：《东北大学》2012年硕士论文　论文类型：学位论文

【摘要】：企业并购重组是优化股权结构、资源配置的重要手段,是世界各国学术界讨论并研究的一个永恒话题。而钢铁业是国民经济的重要支柱产业,在全球金融危机的冲击下,国内钢铁企业的压力越来越大,寻求并购重组将成为企业渡过危机的重要选择。为了研究分析我国钢铁行业上市企业并购重组后的绩效,本文以我国钢铁企业并购重组战略目标为导向,构建并购重组绩效评价指标体系,并以近十年内我国发生并购重组的大型钢铁企业为样本,建立并购重组绩效因子分析模型,对样本企业并购重组绩效进行综合评价。本文研究意义在于依据实证分析所得出的结论,总结我国钢铁业上市公司并购重组活动后值得思考的问题及解决建议。对我国钢铁企业解决现存矛盾,提高自主创新能力,发展循环经济,实现可持续发展,成为钢铁强国具有重要意义。
[Abstract]:M & A is an important means to optimize ownership structure and resource allocation. It is an eternal topic discussed and studied in the academic circles all over the world, and steel industry is an important pillar industry of national economy. Under the impact of the global financial crisis, domestic steel enterprises are under increasing pressure. Seeking mergers and acquisitions will become an important choice for enterprises to tide over the crisis. In order to study and analyze the performance of listed enterprises in China after M & A, this paper takes the strategic goal of M & A of iron and steel enterprises in our country as the direction, and constructs the performance evaluation index system of M & A. Taking the large iron and steel enterprises in our country as samples in the past ten years, the performance factor analysis model of M & A is established to evaluate the performance of M & A in the sample enterprises. The significance of this study lies in the conclusion of empirical analysis, summarizes the listed steel companies in China after the merger and acquisition activities worth thinking and solutions to solve the existing contradictions of iron and steel enterprises in China. It is of great significance to improve independent innovation ability, develop circular economy, realize sustainable development and become a strong country of iron and steel.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F271;F832.51

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