政府主导下企业合并绩效评价研究

发布时间：2018-01-07 08:40

本文关键词：政府主导下企业合并绩效评价研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来能源短缺、环境恶化等问题日益凸显，政府为了改善环境及产业状况不断主导一些资源利用率低、布局分散的资源密集型企业进行合并重组，但通过政府主导的合并企业绩效是否得到了提高，就需要找出相关指标对其进行评价。本文通过分析政府主导企业合并的作用、原因及目的，总结出政府主导与企业自主合并的异同，并由政府主导企业合并所期望达到的降低企业经营风险、推动产业稳定发展、促进区域经济增长、改善国家生态环境等目的建立合并绩效评价指标体系，从财务、产品及市场状况、区域经济、资源利用与环境保护四个方面对政府主导企业合并绩效进行评价，并通过层次分析法与数据包络分析法计算出政府主导企业合并的综合绩效值，最后以2003年至2012年河北钢铁集团合并前后十年为例，对政府主导企业合并绩效评价模型进行实例分析。从河北钢铁集团的实例中可以看出虽然合并之前5年的绩效水平高于合并之后5年的绩效水平，但合并后的绩效水平有逐渐增长的趋势，且从长远来看，对于调整钢铁产业结构，，促进河北经济发展，改善河北环境质量都有很大的推动作用。最后得出结论：政府主导企业合并通常是在市场调节失灵的情况下发生的，它所关注的因素是多方面的，且都是从区域的长远发展考虑的。
[Abstract]:In recent years, energy shortage, environmental degradation and other problems have become increasingly prominent, the government in order to improve the environment and industry leading the low utilization rate of resources, resource intensive enterprises scattered layout of merger and reorganization, but through the performance of merger led by the government has been improved, we need to identify relevant indicators to evaluate it.
In this paper, through the analysis of the government leading role of enterprise merger, the reason and purpose, summed up the similarities and differences between the government and enterprises to merge, and led by the government of enterprise merger to achieve the desired to reduce business risk, promote the stable development of the industry, to promote regional economic growth, improve the national ecological environment to establish the evaluation index system, combined with the performance from financial products, and market conditions, regional economy, resource utilization and environmental protection four aspects of government leading enterprise merger performance evaluation, and through the analytic hierarchy process and data envelopment analysis to calculate the comprehensive performance of government leading enterprise merger value, finally from 2003 to 2012 ten years before and after the merger of Hebei iron and Steel Group as an example, the the government led enterprise merger performance evaluation model is analyzed.
From the example of Hebei iron and steel group can be seen in the 5 years before the merger although after the performance level is higher than that with 5 years of performance level, but there is a growing trend with the level of performance, and in the long run, the steel industry structural adjustment, promote the economic development of Hebei, to improve the environmental quality of Hebei have a great role in promoting. Conclusion: government leading enterprise merger is usually out of adjustment in the market circumstances, it is concerned with many aspects, and it is considered from the long-term development of the region.

【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F271;F406.7;F426.31

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