DS能源化工有限公司资产重组的效果评价研究

发布时间：2018-01-13 23:31

本文关键词：DS能源化工有限公司资产重组的效果评价研究　出处：《天津大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国企业特别是中小型民营企业正面临着产业结构优化、产能升级的历史过程。而企业的资产重组成为企业改革的重点，而重组效果的评价是检查重组成功与否的重要标志之一。本文以DS公司与LK公司的资产重组案例为研究对象，首先应用资产重组和效果评价的相关理论从宏观层面对DS公司进行资产重组的宏观背景及微观层面介绍了资产重组双方的情况。进而分析了相关问题，在此基础上，重点对DS公司资产重组的效果进行了分析与评价。本文理论联系实际，研究结合DS公司资产重组实际状况和特点，运用资产重组绩效评价指标体系，对DS公司的盈利能力、营运能力、经营发展能力进行分析。在绩效分析的基础上，作者从管理协同效应、经营协同效应和财务协同效应等方面对DS公司重组后的整体效果做了剖析，，分析显示DS公司在资产重组后盈利能力、营运能力、经营发展能力得到一定程度的提高，偿债、融资能力和管理效率得到了很大的提升，企业资产重组获得成功。本研究结果为揭示了此类中小型民营企业在资产重组过程中的规律及问题，对民营企业的长远发展提供新思路。
[Abstract]:Chinese enterprises, especially small and medium-sized private enterprises, are facing the historical process of optimization of industrial structure and upgrading of production capacity, and the reorganization of enterprises' assets has become the focus of enterprise reform. The evaluation of recombination effect is one of the important marks to check the success of recombination. This paper takes the case of assets reorganization of DS Company and LK Company as the research object. Firstly, using the theory of asset reorganization and effect evaluation, this paper introduces the situation of both sides of asset reorganization from the macro background and micro level. Then it analyzes the related problems. On this basis, the paper analyzes and evaluates the effect of assets reorganization of DS Company. Combining theory with practice, this paper studies the actual situation and characteristics of asset restructuring of DS company, and applies the performance evaluation index system of asset restructuring to the profitability and operation ability of DS company. On the basis of performance analysis, the author analyzes the overall effect of the reorganization of DS company from the aspects of management synergy, management synergy and financial synergy. The analysis shows that the profitability, operation ability and business development ability of DS company have been improved to a certain extent, debt service, financing ability and management efficiency have been greatly improved after the reorganization of assets. The reorganization of enterprise assets has been successful. The result of this study is to reveal the law and problems in the process of asset reorganization of such small and medium-sized private enterprises, and to provide a new way of thinking for the long-term development of private enterprises.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F271;F426.722

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