中节能公司借壳上市财务绩效研究

发布时间：2018-01-27 07:06

本文关键词： 资产重组借壳上市财务绩效　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】：借壳上市为企业快速实现上市融资提供了新的途径,避开了 IPO较高的门槛以及众多审批手续,解决了企业融资难,突破缺乏资金发展的瓶颈,为企业后续的发展开辟了道路,企业应借助上市机会进一步扩展壮大,但借壳上市后有些企业出现了业绩下滑的现象,公司业绩是评价未来发展的基石,而评价企业业绩好坏最直接的方法就是财务绩效,因此理清借壳上市的运作流程对财务绩效的影响是完善借壳操作对企业的发展是至关重要的。论文选取中节能太阳能公司借壳上市案例作为研究对象运用管理学、经济学等多门学科的基础理论,并采用比较和归纳,同时从定性和定量两个角度对企业的借壳上市过程进行分析和讨论。首先,对企业借壳上市的背景和理论进行了描述,指出本文研究的目的和意义。其次,结合相关理论对本文中出现的借壳上市基础概念进行了介绍,同时综述了国内外发展和研究现状。再次,结合中节能太阳公司上市情况对其操作过程和财务绩效的成果进行了具体介绍和分析。最后,经过案例分析,针对企业借壳上市过程中的操作准备进行了归纳和总结并提出了相应的改善措施。论文通过中节能太阳能公司成功借壳上市的案例,对借壳上市后的企业财务绩效情况进行了分析和讨论,望使得借壳上市的研究深度有所增加,为后续借壳上市的企业在财务绩效、融资以及可持续等方面提供了借鉴,也有助于资本市场的的完善发展。
[Abstract]:Backdoor listing provides a new way for enterprises to quickly realize listing financing, avoids the high threshold of IPO and many examination and approval procedures, solves the financing difficulties of enterprises, and breaks through the bottleneck of the lack of capital development. For the subsequent development of enterprises opened the way, enterprises should take advantage of the opportunity to further expand and strengthen, but after the listing of some companies after the decline in performance, corporate performance is the cornerstone of the evaluation of future development. The most direct way to evaluate the performance of enterprises is financial performance. Therefore, it is very important to perfect the operation of backdoor listing for the development of enterprises to clarify the impact of the operation process of backdoor listing on the financial performance. The paper selects the case of energy saving solar company as the research object and uses management as the object of study. . Economics and other disciplines of the basic theory, and the use of comparison and induction, at the same time from the qualitative and quantitative aspects of the process of backdoor listing analysis and discussion. First. This paper describes the background and theory of backdoor listing, and points out the purpose and significance of this study. Secondly, combined with the relevant theories, this paper introduces the basic concept of backdoor listing. At the same time, the development and research status at home and abroad are summarized. Thirdly, the paper introduces and analyzes the results of its operation process and financial performance in combination with the listed situation of the medium-energy saving sun company. Finally, through the case study. The paper summarizes and summarizes the operation preparation in the process of backdoor listing and puts forward the corresponding improvement measures. This paper analyzes and discusses the financial performance of enterprises after backdoor listing, hoping to increase the research depth of backdoor listing, which is the financial performance of subsequent backdoor listing enterprises. Financing and sustainability provide reference, but also contribute to the sound development of the capital market.
【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】：F206;F275;F832.51

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