【摘要】：鋼鐵工業(yè)一直是重要的國(guó)民經(jīng)濟(jì)基礎(chǔ)產(chǎn)業(yè),是經(jīng)濟(jì)社會(huì)發(fā)展水平和綜合實(shí)力的重要標(biāo)志。自2005年版的鋼鐵產(chǎn)業(yè)政策發(fā)布,十年間中國(guó)鋼鐵產(chǎn)業(yè)取得了巨大的發(fā)展和非凡的成就,但同時(shí)也發(fā)掘出許多嚴(yán)重的問(wèn)題。產(chǎn)業(yè)集中度低,產(chǎn)品結(jié)構(gòu)矛盾突出,技術(shù)創(chuàng)新能力不強(qiáng),生產(chǎn)布局不合理等加劇了產(chǎn)業(yè)結(jié)構(gòu)失衡的矛盾。國(guó)際鐵礦價(jià)格持續(xù)攀升,鋼材價(jià)格大幅下跌,產(chǎn)品出廠價(jià)與市場(chǎng)價(jià)倒掛,這一系列問(wèn)題已到了非解決不可的地步。研究正確的鋼鐵產(chǎn)業(yè)重組模式與途徑,解決鋼鐵行業(yè)發(fā)展中存在的問(wèn)題,對(duì)于促進(jìn)中國(guó)鋼鐵工業(yè)持續(xù)健康協(xié)調(diào)的發(fā)展,在國(guó)際競(jìng)爭(zhēng)中獲得品牌優(yōu)勢(shì),實(shí)現(xiàn)我國(guó)鋼鐵強(qiáng)國(guó)的戰(zhàn)略目標(biāo)來(lái)說(shuō)具有非常重要的現(xiàn)實(shí)意義。本文首先歸納總結(jié)了不同結(jié)論的國(guó)內(nèi)外企業(yè)并購(gòu)重組績(jī)效研究,并在這些案例的基礎(chǔ)上,對(duì)山東鋼鐵集團(tuán)有限公司重組這一典型案例進(jìn)行分析,研究了重組對(duì)山東鋼鐵集團(tuán)經(jīng)營(yíng)績(jī)效的影響。本文的創(chuàng)新點(diǎn)在于將定性評(píng)價(jià)與定量分析相結(jié)合的方式應(yīng)用于企業(yè)績(jī)效研究中,通過(guò)調(diào)查研究重組前企業(yè)的重組動(dòng)機(jī)和重組后所實(shí)施的整合措施,結(jié)合2010-2015年間修正的山鋼集團(tuán)財(cái)務(wù)指標(biāo)的變化和杜邦分析法下的各關(guān)聯(lián)指標(biāo)進(jìn)行深入研究,得出重組財(cái)務(wù)績(jī)效為負(fù)的結(jié)論。然后,本文根據(jù)績(jī)效研究結(jié)果,有針對(duì)性地提出了 4點(diǎn)能夠切實(shí)改善山東鋼鐵集團(tuán)重組績(jī)效的建議。最后,總結(jié)了本案例對(duì)我國(guó)鋼鐵行業(yè)發(fā)展的啟示,并展望了山東鋼鐵可預(yù)見(jiàn)的美好未來(lái)。
[Abstract]:Iron and steel industry has been an important basic industry of the national economy and an important symbol of the level of economic and social development and comprehensive strength. Since the 2005 edition of the iron and steel industry policy, China's iron and steel industry has made great progress and remarkable achievements in the past decade, but at the same time, many serious problems have been discovered. The low degree of industrial concentration, the prominent contradiction of product structure, the weak ability of technological innovation and the unreasonable layout of production aggravate the contradiction of the imbalance of industrial structure. International iron ore prices continue to climb, steel prices fall sharply, ex-factory prices of products and market prices upside down, this series of problems have reached the point of having to solve. To study the correct mode and approach of iron and steel industry restructuring, to solve the problems existing in the development of iron and steel industry, to promote the sustainable healthy and coordinated development of China's iron and steel industry, and to gain brand advantages in international competition. It is of great practical significance to realize the strategic goal of our country's iron and steel power. This paper first summarizes the different conclusions of domestic and foreign M & A performance research, and on the basis of these cases, Shandong Iron and Steel Group Co., Ltd. restructuring of this typical case is analyzed. The effect of reorganization on the operating performance of Shandong Iron and Steel Group is studied. The innovation of this paper lies in the application of qualitative evaluation and quantitative analysis to the study of enterprise performance. Combined with the modified financial index of Shangang Group from 2010 to 2015 and the related indexes under DuPont analysis, the conclusion that the financial performance of recombination is negative is obtained. Then, according to the results of the performance study, this paper puts forward four suggestions to improve the reorganization performance of Shandong Iron and Steel Group. Finally, this paper summarizes the enlightenment of this case to the development of China's steel industry, and looks forward to the foreseeable future of Shandong Iron and Steel.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F271;F406.7

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