甘肃电投资产重组实施效果评价研究——基于绩效棱柱法

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作者	宋家龙
姓名汉语拼音	song jialong
学号	2017000011425
培养单位	兰州财经大学
电话	13893321021
电子邮件	250191665@qq.com
入学年份	2017
学位类别	专业硕士
培养级别	硕士研究生
学科门类	管理学
一级学科名称	工商管理硕士(MBA)
学科代码	1251
授予学位	管理学硕士
第一导师姓名	方文彬
第一导师姓名汉语拼音	fang wenbin
第一导师单位	兰州财经大学
第一导师职称	教授
题名	甘肃电投资产重组实施效果评价研究——基于绩效棱柱法
英文题名	Research on the Implementation Effect Evaluation of Gansu Province Electric Investment Group Corporation Reorganization --Based on the Performance Prism Method
关键词	资产重组效果评价绩效棱柱法
外文关键词	Assets reorganization ; Effect evaluation ; Performance prismatic method
摘要	在加快构建新发展格局的进程中，国家已放开多领域外资准入限制，国有企业作为国民经济支柱在市场竞争中如何提升核心竞争力，确保国有资产的保值增值已成为政府关注的重点。资产重组是提高企业竞争力的重要途径，但在资产重组实践中，有的提升了企业价值，有的减损了企业价值。资产重组作为配置资源的有效手段，其实施效果也因特定企业而异，因此探讨国有企业资产重组后的效果，使资产重组充分发挥作用，是值得研究的课题。在进行资产重组实施效果评价时，传统的评价方法仅仅关注股东权益，忽视了股东以外的其他利益相关者对企业的影响。绩效棱柱法从关注一两个评价主体到关心更多的利益相关者，能够多角度、更全面、更客观的评价资产实施效果，其目标导向也能促进资产重组的国有企业提高管理水平、提升企业效益、督促国有企业履行社会责任，并且能激励各级管理者。本文运用绩效棱柱法对甘肃电投 2012 年资产重组实施效果进行评价研究，首先构建了以甘肃电投为背景的实施效果评价指标框架，分别选取了股东、员工、政府及客户四个利益相关者的棱柱面作为研究主体。结合财务报表的数据分析及采样调查的结果反馈，以 2011 年至 2019 年为评价期对此次资产重组的实施效果进行综合分析。最后通过对研究结果的进一步分析，得出甘肃电投资产重组使短期绩效提升明显但持续性不足结论，提出改善甘肃电投资产重组长期效果的政策建议：完善公司治理，优化资本结构，拓宽融资渠道，提升利益相关者满意度；充分发挥市场的主体作用，完善国有企业绩效考核办法，实现满意度与贡献相对等；引进产业内战略投资者，完善产业链，扩展企业战略布局；强化重组后全流程整合管理，重视企业文化与流程相适应；探索区域性机遇，培育明星产业，多元化经营提升未来核心竞争能力。
英文摘要	In the process of accelerating the construction of a new development pattern, China has loosened restrictions on foreign investment in many fields. As the pillar of the national economy, how to improve the core competitiveness of state-owned enterprises in market competition and ensure the preservation and appreciation of state-owned assets has become the main concerns of the government. Asset reorganization is an important way to improve the competitiveness of enterprises, but in the practice of asset reorganization, some have increased the value of the enterprises, and some have reduced the value of the enterprises. Asset reorganization is an effective means of allocating resources, and its implementation effect also varies with specific enterprises. It is worth studying to explore the effect of state-owned enterprise assets reorganization and make it play its full role. When evaluating the implementation effect of assets reorganization, traditional evaluation methods only focus on shareholders’rights and interests, but ignore the impact of the others on the company. From focusing on one or two evaluation subjects to more subjects involved, the performance prismatic method can evaluate asset implementation effects from multiple perspectives, more comprehensively and objectively. Andits goal orientation can also promote the assets reorganized state-owned enterprises to improve their management level, upgrade enterprise benefits, promote state-owned enterprises to fulfill their social responsibilities, and motivate their managers at all levels.The performance prism method is used to evaluate the implementation effect of assets reorganization of Gansu Province Electric Investment Group Corporation(i.e. GPEIGC) in 2012. First, The study constructs a performance evaluation index framework based on GPEIGC, and selects the prism of shareholders, employees, government and customers as the research subjects. And we takes a comprehensive analysis on the implementation effect of the asset restructuring from 2011 to 2019, combined with the data analysis of financial statements and the feedback of sampling survey results. Finally, the result shows that the reorganization of GPEIGC has significantly improved short-term performance but the sustainability is insufficient through further analysis. So the following policy recommendations can be put forward to improve the long-term effects of GPEIGC,including improving corporate governance, optimizing capital structure, broadening financing channels, improving the satisfaction of stakeholders, making full use of the subject role of market, improving the performance evaluation methods of state-owned enterprises, and ensuring the satisfaction level positively correlated with the contribution, bringingin strategic investors, improving the industrial chain, expanding the strategic layout of the enterprise, strengthening the post-restructuring integrated management of the whole process, focusing on the adaptation of corporate culture and process, exploring regional opportunities, cultivating star industries, and diversifying operations to enhance future core competitiveness.
学位类型	硕士
答辩日期	2020
学位授予地点	甘肃省兰州市
页数	61
研究方向	财务管理
论文总页数	61
插图总数	5
插表总数	15
参考文献总数	83
馆藏号	0004004
保密级别	公开
中图分类号	F203.9/784
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/30911
专题	兰州财经大学
作者单位	兰州财经大学-MBA中心
第一作者单位	MBA教育中心
推荐引用方式 GB/T 7714	宋家龙 . 甘肃电投资产重组实施效果评价研究——基于绩效棱柱法 [D]. 甘肃省兰州市. 兰州财经大学,2020.

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