本文選題：國有企業(yè) + 民企��； 參考：《安徽財經(jīng)大學(xué)》2017年碩士論文

【摘要】：十八屆三中全會《決定》明確提出:“我國的經(jīng)濟制度應(yīng)該是國有資本、集體資本等多種資本形態(tài)相互融合相互滲透的混合所有制”,為深化國企改革明確了一條前行的道路。但是,對于混合所有制的研究不應(yīng)該僅僅停留在理論層面。經(jīng)過多年的發(fā)展,很多國有企業(yè)已經(jīng)陸續(xù)參與到混合所有制改革的過程當中,改革的績效尤其是財務(wù)績效到底如何?這正是本文研究的核心問題。本文基于國有企業(yè)混合所有制改革這一主題,首先對有關(guān)混合所有制改革的文獻進行了梳理。在閱讀文獻的過程中筆者發(fā)現(xiàn),該部分的研究還多停留在理論層面。理論與實踐應(yīng)該是一個閉環(huán),理論指導(dǎo)實踐,實踐反作用于理論,從而催生出更新更貼近于現(xiàn)實的理論,但是混合所有制改革實踐,尤其是民企參與的混合所有制改革效果到底如何卻很少有研究明確體現(xiàn)。因此,本文在回顧國企改革歷程的基礎(chǔ)之上對混合所有制企業(yè)的特點及混合所有制改革的政策理論依據(jù)和路徑選擇進行了分析,接著對民企參與混合所有制改革的動機以及財務(wù)績效理論進行了梳理,最后以重慶啤酒為例,重點分析了混合所有制改革前后的財務(wù)績效變化情況及其整合效果,希望能夠通過案例的形式發(fā)現(xiàn)民企參與的混合所有制改革,其整合及發(fā)展績效能否如理論上所言得以有效提升。文章的研究結(jié)果表明,重慶啤酒兩次改革并沒有改善企業(yè)的財務(wù)績效。雖然從宏觀層面而言,此次改革很好的完成了重慶啤酒與嘉士伯之間的品牌和銷售渠道的協(xié)同效用,但是由于控制權(quán)轉(zhuǎn)移緩慢、股權(quán)過于集中、市場環(huán)境缺乏公平等問題的存在,重慶啤酒在混合所有制改革之后的財務(wù)績效沒能得到有效改善,這正是本文案例啟示及混合所有制改革優(yōu)化建議的著眼點。另外,對此次混合所有制改革的案例研究也為我國國有企業(yè)的改革豐富了案例樣本,為民企參與混合所有制改革樹立了典范,對此后我國國有企業(yè)的改革具有一定的借鑒意義。當然,對本案例的研究發(fā)現(xiàn),民企參與混合所有制改革仍然有許多需要改進的地方,需要我們進行更加深入系統(tǒng)的研究。
[Abstract]:The "decision" of the third Plenary session of the 18th CPC Central Committee made it clear that "China's economic system should be a mixture of state-owned capital, collective capital, and other forms of capital, which is a mixture of ownership and ownership that intermingle with each other", which makes clear the way forward for deepening the reform of state-owned enterprises. However, the study of mixed ownership should not only stay at the theoretical level. After years of development, many state-owned enterprises have been involved in the process of mixed ownership reform, the performance of the reform, especially the financial performance. This is the core of this study. Based on the theme of mixed ownership reform in state-owned enterprises, this paper firstly combs the literature on mixed ownership reform. In the process of reading the literature, the author found that this part of the study is still at the theoretical level. Theory and practice should be a closed loop, theory guides practice, practice reacts on theory, thus giving birth to the renewal of theory that is closer to reality, but the practice of mixed ownership reform. In particular, the effect of mixed ownership reform involving private enterprises has rarely been clearly reflected. Therefore, on the basis of reviewing the course of the reform of state-owned enterprises, this paper analyzes the characteristics of mixed ownership enterprises, the theoretical basis of policy and the choice of path for the reform of mixed ownership. Then the motivation and financial performance theory of private enterprises to participate in the mixed ownership reform are combed. Finally, taking Chongqing Beer as an example, the paper analyzes the changes of financial performance before and after the mixed ownership reform and its integration effect. The author hopes to find out whether the integration and development performance of the mixed ownership reform in which private enterprises participate can be effectively promoted as stated in theory. The results show that the two reforms of Chongqing Beer have not improved the financial performance of enterprises. Although from a macro perspective, this reform has completed the synergistic effect of the brands and sales channels between Chongqing Beer and Carlsberg, but due to the slow transfer of control, the equity is too concentrated. Due to the lack of equity in the market environment, the financial performance of Chongqing Beer has not been effectively improved after the mixed ownership reform, which is the starting point of the case study and the suggestions on the optimization of the mixed ownership reform. In addition, the case study on the mixed ownership reform enriches the sample of the case for the reform of state-owned enterprises in China, sets a model for private enterprises to participate in the reform of mixed ownership, and has certain reference significance for the reform of state-owned enterprises in China. Of course, the study of this case found that there are still many areas for improvement in the participation of private enterprises in the reform of mixed ownership, and we need to carry out more in-depth and systematic research.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.82;F406.7;F271

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