绿地集团混合所有制改革对财务绩效的影响研究

发布时间：2018-02-09 23:20

本文关键词： 绿地集团混合所有制改革股权结构治理结构财务绩效　出处：《哈尔滨商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：十八届三中全会,进一步提出并完善了有关国有企业发展思路的顶层设计,会议明确指出在未来一段时间内、在国有企业"全面深化改革"背景下的重要工作是进一步推行混合所有制,可以说国有企业混合所有制改革已经引起了社会和政府的高度关注,也关系到未来国家经济发展的表现。长久以来国有企业为社会的发展进步做出重要贡献的同时,自身也越来越面临高效高质发展的现实要求。积极推进发展混合所有制经济,已经成为新经济常态下坚持公有制经济主体地位,增强国有经济发展活力、控制力、影响力的有效途径和理想方式。随着混合所有制改革的不断深入,国有企业混合所有制在优化资源配置、增强企业竞争力方面起到的作用也越来越明显。论文在介绍相关背景和国内外研究现状的基础上,通过引入利益相关者理论、委托代理理论、信息不对称理论和资源基础理论等,采用案例分析的方法展开研究,其中选取了上海国资委混改试点企业绿地集团为案例研究的对象,对其基本情况、混合所有制改革的进程、改革亮点等进行了分析,并且从股权结构、治理结构、经营激励体系等方面分析集团混改与财务绩效变化的关联性。在具体衡量财务变化上选取了包括盈利能力、偿债能力、营运能力、发展能力四个方面财务指标进行分析,同时在基于可比较性、数据可获取性等原则基础上,着重在总资产增长率、净利润增长率、存货周转率、资产负债率等体现企业财务绩效的关键指标上进行行业内对比分析,将绿地集团的发展与所在行业的发展状况做横向比较,进而从自身角度和行业角度综合评价绿地集团混合所有制改革对财务绩效的影响。通过收集数据、论述归纳,结合绿地集团混合所有制改革得出推行混合所有制改革的经验与对策:优化股权结构、协调集团各方利益分配、理性评估混改潜在风险、发挥好政府特殊职能等,以期为当下的国有企业进行混合所有制改革提供一定的借鉴与参考。
[Abstract]:The third Plenary session of the 18 CPC Central Committee further proposed and improved the top-level design for the development of state-owned enterprises. The meeting clearly pointed out that in the future, Under the background of "comprehensively deepening the reform" of state-owned enterprises, the important work is to further promote mixed ownership. It can be said that the reform of mixed ownership in state-owned enterprises has attracted great attention from the society and the government. It is also related to the performance of national economic development in the future. While the state-owned enterprises have made important contributions to the development and progress of society for a long time, at the same time, they are also increasingly facing the practical requirements of high efficiency and high quality development. They are actively promoting the development of mixed ownership economies. It has become an effective and ideal way to uphold the dominant position of the public sector of the economy under the new normal state economy, to enhance the vitality, control, and influence of the development of the state-owned economy. With the deepening of the reform of mixed ownership, Mixed ownership of state-owned enterprises plays a more and more important role in optimizing the allocation of resources and enhancing the competitiveness of enterprises. On the basis of introducing the relevant background and the current research situation at home and abroad, the paper introduces the theory of stakeholders. The principal-agent theory, information asymmetry theory and resource-based theory are used to carry out the study, in which the green space group of Shanghai SASAC mixed reform pilot enterprise is selected as the object of case study, and the basic situation is analyzed. The process of the reform of mixed ownership, the bright spots of the reform and so on are analyzed, and from the perspective of ownership structure, governance structure, This paper analyzes the relationship between group mix reform and financial performance change from the aspects of management incentive system and so on. In the specific measurement of financial change, it selects four financial indicators, including profitability, solvency, operation capacity and development ability. At the same time, on the basis of the principles of comparability and data availability, the paper focuses on the intra-industry comparative analysis on the key indicators of corporate financial performance, such as total asset growth rate, net profit growth rate, inventory turnover ratio, asset-liability ratio, etc. This paper compares the development of green space group with that of its industry, and evaluates the influence of mixed ownership reform of green space group on financial performance from its own angle and industry angle. Combined with the mixed ownership reform of green space group, the experiences and countermeasures of carrying out the mixed ownership reform are obtained: optimizing the ownership structure, coordinating the distribution of the interests of all parties in the group, rationally evaluating the potential risks of the mixed ownership reform, giving full play to the special functions of the government, etc. In order to provide some reference and reference for the current state-owned enterprises to carry out mixed ownership reform.
【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】：F299.233.42

【参考文献】