高能耗僵尸企业财务评判研究

发布时间：2018-01-14 05:33

本文关键词：高能耗僵尸企业财务评判研究　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】：供给侧结构性改革是"十三五"发展规划的关键,去产能是供给侧结构性改革之首。前几年起,僵尸企业开始被频频点名,遭人垢病。诚然僵尸企业的大量存在,降低了市场经济资源配置的效率,影响了国民经济的健康发展。当前经济下行趋势明显,需要为经济增长助力新的增长点。若能让僵尸企业占用掉的大量未得到充分利用的宝贵资源自由流动、物尽其用,对其他企业而言无疑是一大福音,故有必要探讨一下僵尸企业的问题,帮助其结合自身情况翻身脱困或者依法退出市场,势必有利于整个经济的良性运转。当前僵尸企业分布在各个行业,高能耗企业尤为突出。之前人大国发院针对全国僵尸企业进行了调研统计,并出具了首份研究报告。在其研究基础之上,继续收集近几年的资料,整理出全国僵尸企业的概况。由于数量众多,涉及多个行业,选取了僵尸企业中的高能耗企业作为代表,研究它们财务方面的共性问题,分析造成它们财务困境的可能原因,通过财务指标的量化计算,借助层次分析财务评价方法,将它们的财务表现与自身不同时期、与行业均值进行比较评判,以此说明不是所有的僵尸企业都得被出清。而应理智对待僵尸企业的问题,切莫一刀切之,需要因企施策、分类治之。在"十三五"的开局之年,抓住经济转型发展的契机,探索产业结构调整之道。以高能耗企业为突破口来研究僵尸企业的何去何从,进一步缓解行业产能过剩压力,促进我国经济的绿色健康发展。
[Abstract]:Supply-side structural reform is the key to the "13th Five-Year Plan" development plan, the first of supply-side structural reforms to capacity. A few years ago, zombie enterprises began to be frequently named. It is true that the existence of a large number of zombie enterprises has reduced the efficiency of the allocation of resources in the market economy and affected the healthy development of the national economy. The need for new growth points for economic growth. If you can let zombie enterprises occupy a large number of underutilized valuable resources to flow freely, the use of goods, for other enterprises is no doubt a big boon. Therefore, it is necessary to discuss the problem of zombie enterprises and help them to break out of difficulties or withdraw from the market according to their own circumstances, which is bound to be conducive to the healthy operation of the whole economy. At present, zombie enterprises are distributed in various industries. High energy consumption enterprises are particularly prominent. Before the National people's Congress National Development Institute for the national zombie enterprises survey statistics, and issued the first study report. On the basis of its research, continue to collect information in recent years. Sorting out the general situation of the national zombie enterprises. Because of the large number, involving many industries, select the zombie enterprises as the representative of high energy consumption enterprises, study their common financial problems. Analyze the possible causes of their financial distress, through the quantitative calculation of financial indicators, with the help of Analytic hierarchy process (AHP) financial evaluation method, their financial performance and their own different periods, and the industry mean to compare and judge. This shows that not all zombie enterprises have to be cleared. But the problem of zombie enterprises should be dealt with rationally, must not be one-size-fits-all, need to be managed by enterprises, classified. In the "Thirteenth Five-Year Plan" of the opening year. Seize the opportunity of economic transformation and development, explore the way to adjust the industrial structure, take high-energy enterprises as a breakthrough to study the future of zombie enterprises, and further alleviate the pressure of overcapacity in the industry. Promote the green and healthy development of our economy.
【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】：F426.3;F406.7

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