经济新常态下传统零售企业D集团脱困重整策略研究

发布时间：2018-01-16 10:24

本文关键词：经济新常态下传统零售企业D集团脱困重整策略研究　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：财务困境指企业无力偿还到期债务或不能支付各项费用的一种经济现象。陷入财务困境将给企业的正常经营和未来发展带来重重困难,也将对利益相关者的权益带来不利影响。随着市场竞争越发激烈,企业陷入财务困境进而导致破产的情况愈发常见。中国目前正处在调结构、稳增长的经济新常态。经济下行、产能过剩、需求疲软给众多企业的经营带来了巨大压力。国家适时的提出了供给侧结构改革的新思路、新战略。传统零售行业作为供给侧直接接触市场需求的最前沿,正是对经济新常态最敏感的产业,同时也是供给侧改革的核心阵地。近年来,国外品牌的百货业巨头纷纷打入中国内地,凭借强大的资金实力和先进的经营策略,给国内传统的终端零售业带来了很大冲击。另一方面,互联网电商平台近年来强势崛起。通过运用IT技术实现了生产厂家和终端消费者的直接互联,更是让原来作为连接生产厂商和消费者纽带的百货商场处境愈发尴尬。D集团作为一家以传统百货业为主营业务的地方性企业,一直是所在地Z市的一张名片。近年来由于种种原因,目前陷入了财务困境的泥潭。本文通过研究财务困境及脱困重整相关理论,分析比较两家ST上市公司脱困重组的经验教训,针对D集团财务困境的具体原因,力求为指导D集团成功脱困提出合理的解决方案。
[Abstract]:Financial distress refers to an economic phenomenon in which an enterprise is unable to pay its debts due or can not pay all kinds of expenses. Financial distress will bring difficulties to the normal operation and future development of an enterprise. It will also have a negative impact on the rights and interests of stakeholders. As competition intensifies in the market, it is increasingly common for companies to fall into financial distress, leading to bankruptcy. China is now in a restructuring structure. Steady growth of the new normal economy. Economic downturn, overcapacity, weak demand for many enterprises to bring great pressure on the operation. The state timely put forward a new idea of supply-side structural reform. Traditional retail industry is the most sensitive industry to the new normal economy and the core position of supply-side reform in recent years. Foreign brands of department stores have entered the mainland of China, relying on a strong financial strength and advanced business strategy, to the domestic traditional retail terminal brought a great impact on the other hand. Internet e-commerce platform has emerged in recent years. Through the use of IT technology to realize the direct interconnection between manufacturers and terminal consumers. As a link between manufacturers and consumers, the department store is in an increasingly awkward situation. Group D as a traditional department store as the main business of local enterprises. In recent years, because of various reasons, it has fallen into the quagmire of financial distress. This paper studies the theory of financial distress and extricating itself from difficulties. This paper analyzes and compares the experiences and lessons of the two St listed companies in extricating themselves from difficulties, aiming at the specific causes of D group's financial distress, and tries to put forward a reasonable solution for guiding D group to successfully extricate itself from difficulties.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721

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