国有大中型企业非经营性资产剥离及处置研究
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摘要
随着经济全球化和中国市场化经济的不断发展,国有大中型企业在我国社会经济中占据着越来越重要的地位。但我国国有大中型企业由于长期在计划经济体制下运行,在发展的过程中也存在一些突出的问题,如体制僵化、管理粗放、技术落后、人员雍肿等。特别是“企业办社会”,积累了大量的非经营性资产,导致企业资产质量下降,负担重,竞争力不强。国有大中型企业要想在激励市场竞争中发展和壮大,提高核心竞争能力,迫切需要对体制进行改革。党的十四届三中全会通过的《中共中央关于建立社会主义市场经济体制若干问题的决定》,明确了国有企业的改革目标就是建立现代企业制度,实行股份制改革。《国务院关于促进企业兼并重组的意见》(国发[2010]27号),通过促进企业兼并重组,深化体制机制改革；继续支持国有企业实施主辅分离、辅业改制和分流安置富余人员；鼓励企业兼并重组进行公司制、股份制改革,建立健全规范的法人治理结构,创新管理理念、管理机制和管理手段,促进自主创新,提高企业市场竞争力。国有大中型企业改革,首先是解决政企分开,其次是建立现代企业制度,无论哪种形式的改革,都离不开对非经营性资产进行剥离。因此,对国有大中型企业非经营性资产怎样剥离,剥离后的非经营性资产又如何处置是企业深化改革改制中急待研究的重要课题。研究此课题不仅具有重要的实际应用价值,即在国有企业层面上,通过合理规划非经营性资产剥离,有利于企业精干主业,增强企业的持续竞争能力,同时,研究剥离后非经营性资产处置,主要是防止在解决旧问题的同时产生新的问题,让非经营性资产也能发挥其最佳最佳经济效益,在社会层面上有利于国家社会经济稳定发展,防止国有资产的流失；而且还具有重要的理论意义,可以丰富和深化对公司治理、改革改制和现代企业管理等方面的理论研究。
本文以经济学、管理学、社会学等方面的理论成果为基础,创新从国有大中型企业资产剥离和处置所带来的企业绩效的视角来研究企业改革改制问题,构建规范国有大中型企业非经营性资产剥离和处置等理论和应用体系,并提出了许多具体的有针对性操作措施和建议,对国有大中型企业改革改制中剥离和处置非经营性资产有较高的借鉴意义。
全文研究共分为七章,主要内容如下：
第一章是导论部分,本文选题是基于我国国有大中型企业在改制中非经营性资产剥离和处置遇到的问题而提出。从国有大中型企业非经营性资产的形成和发展等方面阐述了论文的研究背景,分析了论文理论研究意义和对企业层面上及社会层面上的现实意义；就非经营性资产剥离和处置的研究内容,以及定性分析、规范分析和实证分析的研究方法进行了系统概括；同时,对涉及到的基本概念与研究对象进行了界定。
第二章是全文研究的理论基础,首先通过国内外文献资料从剥离研究动因和资产剥离绩效两个方面系统介绍了国内外对资产剥离理论研究成果；其次分别从核心能力理论、竞争优势理论、企业生命周期理论、委托代理理论和价值耗散理论五个重要的理论出发,较为深刻论述了资产剥离与绩效等相关问题,并就上述理论在企业资产剥离中的实际应用进行了探讨,为本文研究建立系统的理论依据。
第三章从内部和外部两个方面分析了制约国有大中型企业竞争力的影响因素,研究了国有大中型企业非经营性资产剥离的四个动因,概括分析非经营性资产剥离对企业的作用。通过建立企业竞争能力模型,对国有大中型企业改革改制中剥离非经营性资产后企业竞争能力得到明显提升这一推测进行了实证分析,得出了国有大中型企业提升企业核心竞争力,建立企业现代企业制度,必须剥离企业非经营性资产,这样才能壮大主业,将企业做精做强,使企业持续健康发展这一观点。
第四章以资产剥离的基础——清产核资为切入点,研究了资产剥离中清产核资的范围、主要内容和资产损失的申报与取证等方面的内容,为非经营性资产剥离奠定价值基础。从合理性、保证稳定、国家补贴、逐步移交、区别对待和吸收合并六个方面分析了国有大中型企业剥离非经营性资产的原则。从简化处理程序为出发点,提出了非经营性资产的剥离方式,通过新设立的管理机构,统一对剥离后非经营性资产进行日常管理和处置这一设想,这是一种新的尝试,也是本文研究的重点内容之一,同时本文还对管理机构与原主体企业的财务关系和剥离后非经营性资产的处理也一并进行了研究。
第五章简要分析了非经营性资产剥离后存在的现实问题,引出了本文另一研究重点——剥离出来的非经营性资产如何处置的问题。本文侧重从政府社会公共管理职能角度,通过对从非经营性资产处置原则的选择,系统研究了我国国有大中型企业剥离非经营性资产五种处置方式,并对每种处置方式的思路、应难点及注意问题等进行深入探讨,通过案例证明这些非经营性资产处置方式的可操作性。同时揭示国有大中型企业在非经营性资产处置中存在的大集体改制、离退休统筹外费用等问题,并提出了具体处理建议。
第六章从国有大中型企业剥离和处置非经营性资产取得成效的视角,来研究国有大中型企业所属单位剥离和处置非经营性资产操作流程。该章通过对A公司所属的医院采取的主辅分离辅业改制的成功典型案例,研究了主辅分离辅业改制的操作原则、财务审计、债权债务的处理、资产评估、产权转让及交易管理、改制成本的支付与预留、股权设置与权益核减等方面内容,从不同的角度结合辅业改制的实际工作就如何掌握政策、灵活运用好政策作了实证研究,进一步佐证了国有大中型企业剥离和处置非经营性资产必要性。
第七章系统归纳了本文的研究结论和研究不足之处,并从国务院国资委制定的“十二五”改革发展的核心目标和近期提出的加快解决历史遗留问题,继续推进分离企业办社会职能和厂办大集体改革等方针为指引；主动做好非经营性资产剥离,尤其是剥离非主业和非战略性业务,使企业由做大向做强转变,提高企业的核心竞争力。最后本文还对下一步研究进行了展望。
本文可能创新与贡献之处在于：第一,本文以资产剥离为切入点,充分利用证据,大量实证材料,在论证国有大中型企业剥离非经营性资产必要性的同时,通过研究国有大中型企业向市场经济转变过程中,想做大做强,建立现代企业制度,就必须剥离和处置非经营性资产这一观念,并形成了一套系统理论和操作规范,以防止国有资产流失。第二,本文通过建立竞争模型,对国有大中型企业剥离非经营性资产与增强企业竞争力进行实证分析,得出了在经济全球化大背景下,国有大中型企业要想在激烈的市场竞争中生存和持续发展,提高企业的核心竞争力,必须剥离非经营性资产,这样才能精干主业,最终提升企业盈利水平,实现企业价值最大化。第三,本文结合国家的相关政策和企业现状,提出了分离办社会职能、主辅分离辅业改制、产权转让、资产重组和托管经营这五种处置国有大中型企业非经营性资产方式,通过政府、企业和市场的共同努力,建立三位一体的非经营性资产的处置模式,使剥离后的资产走上良性发展的轨道。第四,本文将国有大中型企业剥离和处置非经营性资产结合在一起研究,这是一种新的尝试。当前学术界主流只关注国有大中型企业剥离资产问题,缺乏对剥离后资产处置的深层次思考。本文试图在研究国有大中型企业在剥离非经营性资产的同时又将如何处置这些资产,以克服剥离后只重视经营性资产效应而忽视对剥离后非经营性资产管理的弊端,使各项资产都能发挥最佳效益。
With the economic globalization and the market economic development of China, the large and medium-sized state-owned enterprises in Chinese social economy plays a more and more important role. But China's state-owned large and medium-sized enterprises as a result of long-term move below planned economy system, in the process of the economy development also has some problems, such as the rigid system, management extensive, backward technology, personnel such as bloated. Especially'the enterprise established the society', it has accumulated a large number of non-operating assets, it has led to the decline in the quality of enterprise assets, heavy burden and competition ability is not strong. The Large and medium-sized state-owned enterprises wanted to be in incentive market competition to develop and grow, enhance core competition ability, the urgent need for reform. The party's Third Plenary Session of the Fourteen Central Committee of Communist Party of China through" about building system of socialist market economy decision of a certain number of problems", made clear state-owned enterprise reform goal is to establish a modern enterprise system, implement share-holding system reform." State Council on the promotion of corporate mergers and acquisitions advice"([2010]27date), by promoting the merger and reorganization of enterprises, deepen the reform of institutional mechanisms; to continue to support the implementation of state-owned enterprises, separation of the main and auxiliary business restructuring and shunt placement of surplus staff; encourage mergers and reorganization of corporate system, the shareholding system reform, establish and improve the standard the corporate governance structure, innovation of management idea, management mechanisms and means of management, promote independent innovation, improve the market competitiveness of enterprises. Large and medium-sized state-owned enterprises reform is to solve the departure of politics look forward to, first, followed by the establishment of modern enterprise system, no matter which kind of forms of the reform, are inseparable from the non-operating assets stripping. Therefore, right state-owned large and medium-sized enterprise asset of blame management sex how strip, after stripping the non-operating assets and how to deal with is the enterprise deepens reform and restructuring in the pressing research important topic. Research on this topic has not only important practical value, namely in the state-owned enterprises, through the rational planning of non-operating asset stripping, helps enterprises to crack the main industry, enhance the enterprise's sustainable competitive ability, at the same time, study after stripping non-operational assets disposal, is mainly to prevent the old problems and new problems, make asset of blame management sex can also play their best economic benefit, the social benefit country the stable development of social economy, prevent the loss of state-owned assets; but also has the important theory significance, can enrich and deepen the reform on corporate governance, reform and modern enterprise management and other aspects of the theoretical research.
Based on economics, management science, sociology and other aspects of the theory as the foundation, innovation from state-owned large and medium-sized enterprise asset stripping and disposal of the business performance perspective to study the reform and reorganization of enterprises, construct the standard state-owned large and medium-sized enterprises be not management sex asset stripping and disposal of theory and application of the system, and put forward a lot of targeted measures and suggestions on the operation of specific, large and medium-sized state-owned enterprises reform and restructuring in stripping and disposal of non operating assets are of high reference significance.
The text is divided into seven chapters; the main contents are as follows:
The first chapter is the introduction part, based on China's large and medium-sized state-owned enterprises restructuring in the non-operating asset stripping and disposed of the problem put forward, from state-owned large and medium-sized enterprise asset of blame management sex formation and development, elaborated the paper research background, research significance and analysis of the theory of enterprise level and social level on the practical significance; on non-operating asset stripping and disposition of the research content, as well as a qualitative analysis, standard analysis and empirical analysis methods were summarized; at the same time, to relate to the basic concept and the research object is defined.
The second chapter is on the theoretical basis, first by the literature at home and abroad from the dissection study and asset divestiture performance two respects system at home and abroad for divestiture theory research; secondly, from the theory of core competence, competitive advantage theory, the enterprise life cycle theory, the principal-agent theory and the theory of dissipative structure in five important value theory, deeply discusses the asset stripping and its performance, and the above theory in enterprise asset stripping in practical application are discussed, as established in the paper the system theory basis.
The third chapter from the two aspects of internal and external analysis of the constraints of state-owned large and medium-sized enterprise the influencing factors of enterprise competitiveness, on the large and medium-sized state-owned enterprises be not management sex asset stripping four agents, summary analysis of non-operating asset stripping effect to enterprise. Through the establishment of enterprise competitive ability model, right state-owned large and medium-sized enterprise restructuring stripping non-operational assets in enterprise competition ability significantly strengthen the empirical analysis, obtained the state-owned large and medium-sized enterprises to enhance the core competitiveness of enterprises, must establish the modern enterprise system, stripping non-operational assets in enterprises, in order to expand advocate course of study, do the business fine and stronger, so that the sustainable and healthy development of enterprises.
In the fourth chapter, the basis of assets divestiture--as the breakthrough point, studies the divestiture of assets scope, main content and the loss of assets of the declaration and forensic aspects, as non-operating asset stripping lay value basis. From rationality, guarantee the stability, state subsidies, to gradually transfer, difference between the treated and the absorption of six respects analysised state-owned large and medium-sized enterprise come off asset of blame management sex principle. From the simplified processing procedures set out, put forward a business asset stripping way, through the establishment of the new management mechanism, unified management after stripping non-operational assets management and disposition of the idea, it is a new attempt, is also the key content of this paper, at the same time management mechanism and the original body enterprise financial relationships and after stripping non-operational assets accounting treatment is also carried out together.
The fifth chapter analyzes the non-operating assets after new problem, introduced this paper research key content--another after peeling off asset of blame management sex how to deal with the problem. This article focuses on the government public management functions of angle, through the non-operating assets disposal principles of selection, system of our country state-owned large and medium-sized enterprise come off asset of blame management sex five kinds of disposal ways, and each disposal way of thinking, difficulties and problems, in-depth study, through the case that these non operating assets disposal pathways operable. At the same time reveals the state-owned large and medium-sized enterprises non-business assets disposal of big collective restructuring, retired as a whole and charges and other issues, and put forward specific recommendations.
The sixth chapter from the state-owned large and medium-sized enterprises peeling and disposal of asset of blame management sex'perspective, to study the state-owned large and medium-sized enterprises owned unit of stripping and disposal of asset of blame management sex the system operation process. The chapter by A company owned hospitals take the blame management sex asset disposal method of separation of major and minor industry restructuring disposal of hospital's successful typical case, research the separation of the main and auxiliary business restructuring, financial audit, the operating principle of debt processing, assets assessment, transfer of property rights and transaction management, restructuring the payment of costs and reservation ownership and rights and interests, reduction and other aspects, from different angles, combined with practical work of auxiliary business restructuring on how to grasp the policies, flexibility in the use of good policy to make empirical research, further corroboration of the large and medium-sized state-owned enterprises peeling and disposal of asset of blame management sex necessity and practical application.
The seventh chapter systematically summarizes the research conclusion of this paper and the research deficiency, and from the SASAC of the State Council enacted the " Twelfth Five-Year Plan" period of reform and development of the core objectives and recently proposed to speed up the settlement of issues left over by history, continue to advance the separate company handles social function and plant does big collective to reform; active do divestiture, especially non stripped main business and strategic business, by the big change to the stronger, improve the core competitiveness of enterprises and other aspects of reform dynamics, this paper also put forward to the next step research prospect.
In this paper, innovation and contribution lies in:first, this article to peel off assets as the breakthrough point, with sufficient evidence, substantial empirical materials, in proving state-owned large and medium-sized enterprise come off asset of blame management sex is necessary at the same time, through the study of state-owned large and medium-sized enterprises to become bigger and stronger, transforming to market economy in the process, the establishment of modern enterprise system, stripping and disposal of asset of blame management sex, formed a set of system theory and practice, in order to prevent the loss of state-owned assets. Second, through the establishment of competition model, right state-owned large and medium-sized enterprise come off asset of blame management sex and enhancement of enterprise competitive advantage empirical analysis, that in the background of economic globalization, large and medium-sized state-owned enterprises want to survive in the intense market competition and develop continuously, enhance the core competitiveness of enterprises, must be stripping non-operational assets, can crack the main industry, to enhance the level of corporate profits, to maximize the value of enterprises. In third, according to the national related policy and enterprise actual situation, proposed the depart to do social function, the separation of the main and auxiliary business restructuring, asset restructuring, property rights transfer and management and so on five ways to dispose of state-owned large and medium-sized enterprise asset of blame management sex, government, enterprise and market through joint efforts, establish the three-in-one non-operational assets disposal ways, so that after the stripping assets toward benign development track. In fourth, the state-owned large and medium-sized enterprises peeling and disposal of asset of blame management sex together research, which is a new try. The academic mainstream attention is only to divest assets of state-owned large and medium-sized enterprises, the lack of after stripping assets disposal problem of deep administrative levels of integrated thinking. This paper attempts to study state-owned large and medium-sized enterprise come off asset of blame management sex at the same time be considered how to deal with problems, to overcome the dissection after only attach importance to management sex asset effect and neglect after stripping non-operational assets management malpractice, make the asset can play the best benefits.
本文以经济学、管理学、社会学等方面的理论成果为基础,创新从国有大中型企业资产剥离和处置所带来的企业绩效的视角来研究企业改革改制问题,构建规范国有大中型企业非经营性资产剥离和处置等理论和应用体系,并提出了许多具体的有针对性操作措施和建议,对国有大中型企业改革改制中剥离和处置非经营性资产有较高的借鉴意义。
全文研究共分为七章,主要内容如下：
第一章是导论部分,本文选题是基于我国国有大中型企业在改制中非经营性资产剥离和处置遇到的问题而提出。从国有大中型企业非经营性资产的形成和发展等方面阐述了论文的研究背景,分析了论文理论研究意义和对企业层面上及社会层面上的现实意义；就非经营性资产剥离和处置的研究内容,以及定性分析、规范分析和实证分析的研究方法进行了系统概括；同时,对涉及到的基本概念与研究对象进行了界定。
第二章是全文研究的理论基础,首先通过国内外文献资料从剥离研究动因和资产剥离绩效两个方面系统介绍了国内外对资产剥离理论研究成果；其次分别从核心能力理论、竞争优势理论、企业生命周期理论、委托代理理论和价值耗散理论五个重要的理论出发,较为深刻论述了资产剥离与绩效等相关问题,并就上述理论在企业资产剥离中的实际应用进行了探讨,为本文研究建立系统的理论依据。
第三章从内部和外部两个方面分析了制约国有大中型企业竞争力的影响因素,研究了国有大中型企业非经营性资产剥离的四个动因,概括分析非经营性资产剥离对企业的作用。通过建立企业竞争能力模型,对国有大中型企业改革改制中剥离非经营性资产后企业竞争能力得到明显提升这一推测进行了实证分析,得出了国有大中型企业提升企业核心竞争力,建立企业现代企业制度,必须剥离企业非经营性资产,这样才能壮大主业,将企业做精做强,使企业持续健康发展这一观点。
第四章以资产剥离的基础——清产核资为切入点,研究了资产剥离中清产核资的范围、主要内容和资产损失的申报与取证等方面的内容,为非经营性资产剥离奠定价值基础。从合理性、保证稳定、国家补贴、逐步移交、区别对待和吸收合并六个方面分析了国有大中型企业剥离非经营性资产的原则。从简化处理程序为出发点,提出了非经营性资产的剥离方式,通过新设立的管理机构,统一对剥离后非经营性资产进行日常管理和处置这一设想,这是一种新的尝试,也是本文研究的重点内容之一,同时本文还对管理机构与原主体企业的财务关系和剥离后非经营性资产的处理也一并进行了研究。
第五章简要分析了非经营性资产剥离后存在的现实问题,引出了本文另一研究重点——剥离出来的非经营性资产如何处置的问题。本文侧重从政府社会公共管理职能角度,通过对从非经营性资产处置原则的选择,系统研究了我国国有大中型企业剥离非经营性资产五种处置方式,并对每种处置方式的思路、应难点及注意问题等进行深入探讨,通过案例证明这些非经营性资产处置方式的可操作性。同时揭示国有大中型企业在非经营性资产处置中存在的大集体改制、离退休统筹外费用等问题,并提出了具体处理建议。
第六章从国有大中型企业剥离和处置非经营性资产取得成效的视角,来研究国有大中型企业所属单位剥离和处置非经营性资产操作流程。该章通过对A公司所属的医院采取的主辅分离辅业改制的成功典型案例,研究了主辅分离辅业改制的操作原则、财务审计、债权债务的处理、资产评估、产权转让及交易管理、改制成本的支付与预留、股权设置与权益核减等方面内容,从不同的角度结合辅业改制的实际工作就如何掌握政策、灵活运用好政策作了实证研究,进一步佐证了国有大中型企业剥离和处置非经营性资产必要性。
第七章系统归纳了本文的研究结论和研究不足之处,并从国务院国资委制定的“十二五”改革发展的核心目标和近期提出的加快解决历史遗留问题,继续推进分离企业办社会职能和厂办大集体改革等方针为指引；主动做好非经营性资产剥离,尤其是剥离非主业和非战略性业务,使企业由做大向做强转变,提高企业的核心竞争力。最后本文还对下一步研究进行了展望。
本文可能创新与贡献之处在于：第一,本文以资产剥离为切入点,充分利用证据,大量实证材料,在论证国有大中型企业剥离非经营性资产必要性的同时,通过研究国有大中型企业向市场经济转变过程中,想做大做强,建立现代企业制度,就必须剥离和处置非经营性资产这一观念,并形成了一套系统理论和操作规范,以防止国有资产流失。第二,本文通过建立竞争模型,对国有大中型企业剥离非经营性资产与增强企业竞争力进行实证分析,得出了在经济全球化大背景下,国有大中型企业要想在激烈的市场竞争中生存和持续发展,提高企业的核心竞争力,必须剥离非经营性资产,这样才能精干主业,最终提升企业盈利水平,实现企业价值最大化。第三,本文结合国家的相关政策和企业现状,提出了分离办社会职能、主辅分离辅业改制、产权转让、资产重组和托管经营这五种处置国有大中型企业非经营性资产方式,通过政府、企业和市场的共同努力,建立三位一体的非经营性资产的处置模式,使剥离后的资产走上良性发展的轨道。第四,本文将国有大中型企业剥离和处置非经营性资产结合在一起研究,这是一种新的尝试。当前学术界主流只关注国有大中型企业剥离资产问题,缺乏对剥离后资产处置的深层次思考。本文试图在研究国有大中型企业在剥离非经营性资产的同时又将如何处置这些资产,以克服剥离后只重视经营性资产效应而忽视对剥离后非经营性资产管理的弊端,使各项资产都能发挥最佳效益。
With the economic globalization and the market economic development of China, the large and medium-sized state-owned enterprises in Chinese social economy plays a more and more important role. But China's state-owned large and medium-sized enterprises as a result of long-term move below planned economy system, in the process of the economy development also has some problems, such as the rigid system, management extensive, backward technology, personnel such as bloated. Especially'the enterprise established the society', it has accumulated a large number of non-operating assets, it has led to the decline in the quality of enterprise assets, heavy burden and competition ability is not strong. The Large and medium-sized state-owned enterprises wanted to be in incentive market competition to develop and grow, enhance core competition ability, the urgent need for reform. The party's Third Plenary Session of the Fourteen Central Committee of Communist Party of China through" about building system of socialist market economy decision of a certain number of problems", made clear state-owned enterprise reform goal is to establish a modern enterprise system, implement share-holding system reform." State Council on the promotion of corporate mergers and acquisitions advice"([2010]27date), by promoting the merger and reorganization of enterprises, deepen the reform of institutional mechanisms; to continue to support the implementation of state-owned enterprises, separation of the main and auxiliary business restructuring and shunt placement of surplus staff; encourage mergers and reorganization of corporate system, the shareholding system reform, establish and improve the standard the corporate governance structure, innovation of management idea, management mechanisms and means of management, promote independent innovation, improve the market competitiveness of enterprises. Large and medium-sized state-owned enterprises reform is to solve the departure of politics look forward to, first, followed by the establishment of modern enterprise system, no matter which kind of forms of the reform, are inseparable from the non-operating assets stripping. Therefore, right state-owned large and medium-sized enterprise asset of blame management sex how strip, after stripping the non-operating assets and how to deal with is the enterprise deepens reform and restructuring in the pressing research important topic. Research on this topic has not only important practical value, namely in the state-owned enterprises, through the rational planning of non-operating asset stripping, helps enterprises to crack the main industry, enhance the enterprise's sustainable competitive ability, at the same time, study after stripping non-operational assets disposal, is mainly to prevent the old problems and new problems, make asset of blame management sex can also play their best economic benefit, the social benefit country the stable development of social economy, prevent the loss of state-owned assets; but also has the important theory significance, can enrich and deepen the reform on corporate governance, reform and modern enterprise management and other aspects of the theoretical research.
Based on economics, management science, sociology and other aspects of the theory as the foundation, innovation from state-owned large and medium-sized enterprise asset stripping and disposal of the business performance perspective to study the reform and reorganization of enterprises, construct the standard state-owned large and medium-sized enterprises be not management sex asset stripping and disposal of theory and application of the system, and put forward a lot of targeted measures and suggestions on the operation of specific, large and medium-sized state-owned enterprises reform and restructuring in stripping and disposal of non operating assets are of high reference significance.
The text is divided into seven chapters; the main contents are as follows:
The first chapter is the introduction part, based on China's large and medium-sized state-owned enterprises restructuring in the non-operating asset stripping and disposed of the problem put forward, from state-owned large and medium-sized enterprise asset of blame management sex formation and development, elaborated the paper research background, research significance and analysis of the theory of enterprise level and social level on the practical significance; on non-operating asset stripping and disposition of the research content, as well as a qualitative analysis, standard analysis and empirical analysis methods were summarized; at the same time, to relate to the basic concept and the research object is defined.
The second chapter is on the theoretical basis, first by the literature at home and abroad from the dissection study and asset divestiture performance two respects system at home and abroad for divestiture theory research; secondly, from the theory of core competence, competitive advantage theory, the enterprise life cycle theory, the principal-agent theory and the theory of dissipative structure in five important value theory, deeply discusses the asset stripping and its performance, and the above theory in enterprise asset stripping in practical application are discussed, as established in the paper the system theory basis.
The third chapter from the two aspects of internal and external analysis of the constraints of state-owned large and medium-sized enterprise the influencing factors of enterprise competitiveness, on the large and medium-sized state-owned enterprises be not management sex asset stripping four agents, summary analysis of non-operating asset stripping effect to enterprise. Through the establishment of enterprise competitive ability model, right state-owned large and medium-sized enterprise restructuring stripping non-operational assets in enterprise competition ability significantly strengthen the empirical analysis, obtained the state-owned large and medium-sized enterprises to enhance the core competitiveness of enterprises, must establish the modern enterprise system, stripping non-operational assets in enterprises, in order to expand advocate course of study, do the business fine and stronger, so that the sustainable and healthy development of enterprises.
In the fourth chapter, the basis of assets divestiture--as the breakthrough point, studies the divestiture of assets scope, main content and the loss of assets of the declaration and forensic aspects, as non-operating asset stripping lay value basis. From rationality, guarantee the stability, state subsidies, to gradually transfer, difference between the treated and the absorption of six respects analysised state-owned large and medium-sized enterprise come off asset of blame management sex principle. From the simplified processing procedures set out, put forward a business asset stripping way, through the establishment of the new management mechanism, unified management after stripping non-operational assets management and disposition of the idea, it is a new attempt, is also the key content of this paper, at the same time management mechanism and the original body enterprise financial relationships and after stripping non-operational assets accounting treatment is also carried out together.
The fifth chapter analyzes the non-operating assets after new problem, introduced this paper research key content--another after peeling off asset of blame management sex how to deal with the problem. This article focuses on the government public management functions of angle, through the non-operating assets disposal principles of selection, system of our country state-owned large and medium-sized enterprise come off asset of blame management sex five kinds of disposal ways, and each disposal way of thinking, difficulties and problems, in-depth study, through the case that these non operating assets disposal pathways operable. At the same time reveals the state-owned large and medium-sized enterprises non-business assets disposal of big collective restructuring, retired as a whole and charges and other issues, and put forward specific recommendations.
The sixth chapter from the state-owned large and medium-sized enterprises peeling and disposal of asset of blame management sex'perspective, to study the state-owned large and medium-sized enterprises owned unit of stripping and disposal of asset of blame management sex the system operation process. The chapter by A company owned hospitals take the blame management sex asset disposal method of separation of major and minor industry restructuring disposal of hospital's successful typical case, research the separation of the main and auxiliary business restructuring, financial audit, the operating principle of debt processing, assets assessment, transfer of property rights and transaction management, restructuring the payment of costs and reservation ownership and rights and interests, reduction and other aspects, from different angles, combined with practical work of auxiliary business restructuring on how to grasp the policies, flexibility in the use of good policy to make empirical research, further corroboration of the large and medium-sized state-owned enterprises peeling and disposal of asset of blame management sex necessity and practical application.
The seventh chapter systematically summarizes the research conclusion of this paper and the research deficiency, and from the SASAC of the State Council enacted the " Twelfth Five-Year Plan" period of reform and development of the core objectives and recently proposed to speed up the settlement of issues left over by history, continue to advance the separate company handles social function and plant does big collective to reform; active do divestiture, especially non stripped main business and strategic business, by the big change to the stronger, improve the core competitiveness of enterprises and other aspects of reform dynamics, this paper also put forward to the next step research prospect.
In this paper, innovation and contribution lies in:first, this article to peel off assets as the breakthrough point, with sufficient evidence, substantial empirical materials, in proving state-owned large and medium-sized enterprise come off asset of blame management sex is necessary at the same time, through the study of state-owned large and medium-sized enterprises to become bigger and stronger, transforming to market economy in the process, the establishment of modern enterprise system, stripping and disposal of asset of blame management sex, formed a set of system theory and practice, in order to prevent the loss of state-owned assets. Second, through the establishment of competition model, right state-owned large and medium-sized enterprise come off asset of blame management sex and enhancement of enterprise competitive advantage empirical analysis, that in the background of economic globalization, large and medium-sized state-owned enterprises want to survive in the intense market competition and develop continuously, enhance the core competitiveness of enterprises, must be stripping non-operational assets, can crack the main industry, to enhance the level of corporate profits, to maximize the value of enterprises. In third, according to the national related policy and enterprise actual situation, proposed the depart to do social function, the separation of the main and auxiliary business restructuring, asset restructuring, property rights transfer and management and so on five ways to dispose of state-owned large and medium-sized enterprise asset of blame management sex, government, enterprise and market through joint efforts, establish the three-in-one non-operational assets disposal ways, so that after the stripping assets toward benign development track. In fourth, the state-owned large and medium-sized enterprises peeling and disposal of asset of blame management sex together research, which is a new try. The academic mainstream attention is only to divest assets of state-owned large and medium-sized enterprises, the lack of after stripping assets disposal problem of deep administrative levels of integrated thinking. This paper attempts to study state-owned large and medium-sized enterprise come off asset of blame management sex at the same time be considered how to deal with problems, to overcome the dissection after only attach importance to management sex asset effect and neglect after stripping non-operational assets management malpractice, make the asset can play the best benefits.
引文
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