会计学院知识库

Since the third plenary session of the 18th CPC Central Committee, the reform of mixed ownership of state-owned enterprises has been steadily advanced with remarkable results.Remarkable progress has been made in the scale, scope, implementation and speed of the reform. This reform is not only limited to private capital participation in state-owned enterprises, but also extended to state-owned capital investment in non-state-owned enterprises, showing the depth and breadth of the reform. State-owned enterprises are also increasingly inclined to invest in key areas such as high-tech and strategic industries. The introduction of state-owned capital background shareholders means that private enterprises can obtain capital, policy and market access and other resources advantages. So, whether the private enterprises can promote the"National Progress" by introducing state-owned capital, achieve the goal of continuous improvement of performance, and achieve synergy, these issues deserve further study.

In this paper, a case study of the introduction of intelligence from foreign investment is presented. First of all, carding summary of the existing literature and related theory, for the implementation of the reverse mix to provide theoretical support. Secondly, the article introduced the implementation process of the introduction of intelligence and the two sides of the mixed modification. Then, in the internal synergy effect from the four dimensions of the various indicators carried out horizontal and vertical specific analysis, and based on the entropy method for comprehensive evaluation. On the outside, analyze the market reaction and the change of enterprise value. At last, the effect of reverse mix reform of meyabecco is summarized, and the experience enlightenment is put forward.