| 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. |
PDF Full Text Request