中烟行业第二次重组的市场绩效分析

发布时间：2018-06-01 06:16

本文选题：中烟行业 + 第二次重组　；参考：《西南政法大学》2013年硕士论文

【摘要】：我国中烟行业的第二次重组，是为了提高国有企业参与国际竞争的能力。但是这种政府主导之下的市场集中度变化究竟能否有效提升企业的经济绩效还没有得到有效检验，因此本文进行了探讨，以深化对政府主导下特殊行业的市场集中度和市场绩效关系的研究，，为战略管理的基础理论即产业组织理论的扩充和延展提供思考。现代经济学和管理学理论将市场集中度的要素分为多个方面，包括产量集中度、销售收入集中度、固定资产增加值集中度、从业人员数量集中度等。而市场绩效往往是一些财务指标和非财务指标，考虑到实证研究的需要，本文重点考察了财务指标，并借鉴现有学术研究成果和中烟行业的特殊性质，将这些绩效指标分为四个类别，分别是企业的成长能力、盈利能力、偿债能力和经营能力。这样就将对中烟行业第二次产业重组绩效的考察纳入到考察市场集中度和市场绩效相关性这个实证研究的范畴中去。本文首先借鉴了国内外相关研究成果，以实证研究为基本方法，以产业经济学理论中的经典模型“SCP”理论模型为理论基础，摘出市场集中度与市场绩效两个重要要素为研究对象；其次提出了四个基本假设，同时以2006-2011年中烟行业的相关数据为样本，利用SPSS19.0统计软件对样本数据进行描述性统计和回归分析，以验证假设的有效性；最后根据实证研究结果，指出提升重组之后中烟企业的软实力和公司治理水平，优化中烟企业的资金和债务结构，以及优化固定资产的结构，不断提升中烟企业重组之后资金的使用效率等建议，是当前我国正在进行的第三次中烟产业重组所关注的。
[Abstract]:The second reorganization of Chinese tobacco industry is to improve the ability of state-owned enterprises to participate in international competition. However, whether this kind of change of market concentration under the leadership of the government can effectively improve the economic performance of enterprises has not been effectively tested. In order to deepen the research on the relationship between market concentration and market performance of special industries under the guidance of government, this paper provides some thoughts for the expansion and extension of the basic theory of strategic management, namely, the theory of industrial organization. Modern economics and management theory divide the elements of market concentration into many aspects, including production concentration, sales income concentration, fixed assets value added concentration, employment number concentration, etc. Market performance is often some financial indicators and non-financial indicators. Considering the need of empirical research, this paper focuses on the financial indicators, and draws on the existing academic research results and the special characteristics of the Chinese tobacco industry. These performance indicators are divided into four categories: growth ability, profitability, solvency and management ability. In this way, the study on the performance of the second industrial restructuring of the Chinese tobacco industry will be brought into the scope of the empirical research on the correlation between market concentration and market performance. This paper first draws lessons from the domestic and foreign related research results, takes the empirical research as the basic method, takes the classical model "SCP" theory model in the industrial economics theory as the theoretical foundation. Two important factors of market concentration and market performance are selected as the research object. Secondly, four basic assumptions are put forward, and the relevant data of tobacco industry from 2006 to 2011 are taken as samples. In order to verify the validity of the hypothesis, we use the SPSS19.0 statistical software to carry out descriptive statistics and regression analysis to verify the validity of the hypothesis. Finally, according to the results of empirical research, it is pointed out that the soft power and corporate governance level of Chinese tobacco enterprises after reorganization can be enhanced. The suggestions of optimizing the structure of capital and debt of Chinese tobacco enterprises, optimizing the structure of fixed assets, and improving the efficiency of the use of funds after the reorganization of Chinese tobacco enterprises are the focus of the third reorganization of China's tobacco industry.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.89

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