南北车合并的经济后果研究

发布时间：2018-05-14 10:41

本文选题：中国南北车 + 合并　；参考：《黑龙江八一农垦大学》2017年硕士论文

【摘要】：国资国企改革背景下,从合并的财务影响和战略影响两个角度探讨南北车合并的经济后果。从企业合并的财务协同效应角度探讨南北车合并对企业财务的影响,从价值链角度分析南北车合并对企业产业结构以及对我国国际产业地位带来的影响,并基于经济后果角度对南北车合并后的发展提出建议和展望。首先,利用文献研究法,通过搜集、鉴别、整理文献,在概括企业合并和经济后果理论的同时,对央企合并的后果概念进行了界定,这是研究的起点。其次,通过案例分析法和对比分析法,对南北车合并案例进行分析,探讨南北车合并产生的经济后果,即从财务影响和战略影响两个方面进行合并经济后果分析。通过对中国南北车合并前后财务状况的分析可知,合并后的财务状况比合并前更为优异。同时,合并后中国中车的市场占有率增加,尤其国外市场占有率大幅增加,并且合并后的中国中车达到减税的结果,因此,南北车合并产生了财务的协同效应。通过对南北车合并后的价值链整合效应分析,合并后的中国中车优化了产业结构,促进了产业价值链向高附加值提升,其实体价值链得到了整合。同时,南北车合并后文化的整合以及网络物流信息平台的建立,使其虚拟价值链得到了整合。价值链整合的成功使合并后中国中车制造规模优势显著,避免了以前的南北车国内市场资源浪费,国外市场避免了互相低价竞争,打开了国外市场,不仅包括一些发展中国家,也包括澳大利亚、美国等发达国家高端轨道交通市场。最后,基于南北车合并的经济后果研究,对合并后企业发展提出建议,总结南北车合并的经验并提出展望。因此,从财务和战略角度探讨南北车合并的经济后果,得出了南北车在合并后产生了财务协同效应和重组价值链整合效应,其合并达到了追求利润和提高竞争力的目的。合并后的企业在激烈的国际竞争中,仍面临着清晰发展战略、整合资源,增强自主创新能力,加强成本控制,提升价值创造能力的艰巨任务,使合并后的中国中车不断发展。
[Abstract]:Under the background of the reform of state-owned enterprises, this paper discusses the economic consequences of the merger from the perspectives of the financial impact and strategic impact of the merger. From the perspective of financial synergy effect of enterprise merger, this paper discusses the impact of North-South car merger on enterprise finance, and analyzes the impact of North-South car merger on enterprise industrial structure and China's international industrial status from the point of view of value chain. And based on the economic consequences of the North-South car after the merger of the development of suggestions and prospects. First of all, through collecting, identifying and sorting out the literature, the author defines the concept of the consequences of the merger of the central enterprises, which is the starting point of the study, while generalizing the theory of the merger of enterprises and the theory of economic consequences. Secondly, through the case analysis and comparative analysis, the paper analyzes the economic consequences of the North-South vehicle merger, that is, from the financial impact and strategic impact of the economic consequences of the merger. Through the analysis of the financial situation before and after the merger, we can see that the financial situation after the merger is better than that before the merger. At the same time, the market share of China Motor bus increased after the merger, especially the foreign market share increased significantly, and the combined China Motor bus achieved the result of tax reduction. Therefore, the combination of North and South cars produced the financial synergy effect. Based on the analysis of the value chain integration effect after the merger of the North and South vehicles, the merged China Motor Corporation has optimized the industrial structure, promoted the industrial value chain to a high value-added, and integrated its physical value chain. At the same time, the integration of culture and the establishment of network logistics information platform make the virtual value chain integrated. The success of value chain integration has made the manufacturing scale advantage of China China Motor Corporation after the merger remarkable, avoiding the waste of resources in the domestic market of North and South cars before, avoiding low price competition among foreign markets, and opening up foreign markets, not only some developing countries, but also some developing countries. Also include Australia, the United States and other developed countries high-end rail transport market. Finally, based on the study of the economic consequences of the North-South car merger, the paper puts forward some suggestions for the development of the enterprise after the merger, summarizes the experience of the North-South vehicle merger and puts forward the prospect. Therefore, from the angle of finance and strategy, this paper discusses the economic consequences of the combination of North and South cars, and draws a conclusion that the combination of North and South cars produces financial synergy effect and value chain integration effect after the merger, and the merger achieves the goal of pursuing profit and improving competitiveness. In the fierce international competition, the merged enterprises are still faced with the arduous task of clear development strategy, integrating resources, strengthening independent innovation ability, strengthening cost control and enhancing value creation ability.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.472;F271

【参考文献】