国有企业混合所有制改革影响价值创造力研究

发布时间：2018-05-02 07:29

本文选题：国有企业 + 混合所有制改革　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：国有企业在我国经济体制中一直占据着重要的地位,随着经济体制改革的深入,国有企业改革也一直被人们所热议。党的十八届三中全会后,国企改革又进入了一个新的篇章——发展多种所有制形式的混合所有制改革。虽然国企改革从很早以前就已经开始,并经历了几个阶段的发展,然而但是,改革一直未取得令人可喜的成效,制约国企发展的一些主要矛盾仍旧存在。国企改革的目的是为了解决这些一直以来制约企业发展的矛盾,增强其自身的价值创造力,目前对混改影响价值创造力的研究不多,现有研究多研究对企业绩效的影响,而相比来看,价值创造力更能动态的反映混改的效果。但现有关于价值创造力的研究多为理论部分研究,缺少反映其和混合所有制改革的相关影响研究。以这个角度为出发点,构建国企混改对价值创造力影响的指标体系,在实证层面分析国企改革和价值创造力的研究。通过对国有企业混合所有制改革和价值创造力相关理论的梳理和现状的描述分析,得到了国企混改影响价值创造力的因素,进而选取合适的衡量指标,利用多元线性分析法,从财务价值创造力和市场价值创造力两个方面,分析不同路径作用下,国企混合所有制改革对企业价值创造力的影响。这一结论,对于深化新一轮国企混改,加深对价值创造力的研究具有一定的意义,深化了对二者关系的认识。
[Abstract]:State-owned enterprises have always occupied an important position in the economic system of our country. With the deepening of economic system reform, the reform of state-owned enterprises has also been hot discussed by people. After the third Plenary session of the 18th CPC Central Committee, the reform of state-owned enterprises entered a new chapter-the development of multiple forms of mixed ownership reform. Although the reform of state-owned enterprises has started from a long time ago and has gone through several stages of development, but the reform has not achieved gratifying results, some of the main contradictions restricting the development of state-owned enterprises still exist. The purpose of SOE reform is to solve these contradictions which have been restricting the development of enterprises, and to enhance their own value creativity. At present, there are few studies on the influence of mixed reform on value creativity, and many existing researches on the impact of the existing researches on enterprise performance. In contrast, value creativity can reflect the effect of mixed reform more dynamically. However, the existing researches on value creativity are mostly theoretical studies, and lack of relevant research to reflect the influence of value creativity and mixed ownership reform. From this point of view, this paper constructs the index system of the influence of the mixed reform of state-owned enterprises on value creativity, and analyzes the reform of state-owned enterprises and the research of value creativity on the empirical level. Through combing and analyzing the relevant theories of mixed ownership reform and value creativity of state-owned enterprises, this paper obtains the factors that influence the value creativity of state-owned enterprises' mixed reform, and then selects the appropriate measurement index and makes use of the multiple linear analysis method. From two aspects of financial value creativity and market value creativity, this paper analyzes the influence of mixed ownership reform of state-owned enterprises on enterprise value creativity under different paths. This conclusion has certain significance for deepening the new round of state-owned enterprises mixed reform, deepening the study of value creativity, and deepening the understanding of the relationship between the two.
【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】：F276.1;F271

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