【作者】 王珏；

【导师】 贾志永；

【作者基本信息】 西南交通大学 ， 工商管理， 2008， 硕士

【摘要】 在上世纪90年代初期,我党的十四大三中全会的召开,标志着我国国有企业改革进入制度创新阶段。随着整个经济体制改革的推进,市场经济基本建立,加快国有企业改革步伐的需求越来越高。在国际国内的严峻形势下,迫切要求对国有企业制度进行创新。国有企业在经历了“放权让利”、“利改税”、“承包制”以后,积累了不少宝贵的经验,取得了显著的成效。但国有企业的经营状况依然不容乐观,还存在不少深层次的问题与矛盾。本文的写作背景是基于GX公司对××电机厂兼并,然后对其成功改制的实际案例。通过该成功案例来阐述在国有企业改制过程中,如何兼顾国家、企业、职工的三方利益,平稳渡过国有企业改制时的“阵痛期”。首先,描述了国有企业改制将要面对以下多方面因素,如:1、来自政府、国家制定的国有企业改革的相关政策,及地方为促使国有企业改制的限期优惠政策;2、来自国有企业内部,历史遗留问题严重、资不抵债、管理体系老化、市场萎缩等等问题;3、来自改制过程中有可能出现的无法预见、不可抗拒的因素导致整个改制失败,将会影响企业的稳定和发展甚至社会的安定与和谐。其次,运用SWOT分析得出该XX电机厂改制的必要性、紧迫性与可行性。再次,通过运用企业重组、改制的理论和模式,结合该××电机厂自身的具体情况,选择了“承债式兼并重组”作为本企业的改制方案。最后,本文详细介绍了推荐方案的具体组成和实施步骤。方案的特点和创新在于:把过去常用于企业间的债权债务的转换模式运用于国有企业的资产重组;使一个有着众多历史遗留问题的困难国有企业,有效地剥离其身上的巨额债务,“轻装”重返市场。更多还原

【Abstract】 In the early 1990s, the Third Plenary Session of the 14th Central Committee of the CPC was held. It marked the system reform in state-owned enterprise entered into an innovation stage. With the advance in the economic system reform, market economy was established basically. There was a growing demand for the pace of reform in state-owned enterprise. Under the grim situation in the international and domestic, innovation in the system reform became an urgent requirement of state-owned enterprise. After it experienced decentralization and interest concessions, substitution of tax payment for profit delivery and contract-system, it accumulated a lot of valuable experience and achieved remarkable performance. But the operating condition was still not good, and there were many deep-rooted problems and contradictions.This paper was based on the case that the GX company merged the XX motor factory, and then successful restructured it. The paper described how to balance the interests in the state, enterprise and workers, and how to spend smoothly the difficult period in the process of state-owned enterprise restructuring.Firstly, the paper described various factors in the restructuring, such as, 1、related policies of the state-owned enterprises reform from the government and state enacted, and the deadline for preferential policies to promote local state-owned enterprise restructuring. 2、serious problems left over by history in the enterprises, insolvency, aging management system, and market shrinking. 3、many unpredictable and irresistible factors in the process of restructuring which led to failure and which affected the stability and development of enterprises , even social stability and harmony. Secondly, it made a decision that the restructuring in XX motor factory is necessary and urgent by using the SWOT analysis. Thirdly, by using the theory and model of enterprise reorganization and restructuring, the paper chose a restructuring model of bearing debt after combining the present circumstances. Finally, this paper detailed the programme and implementation steps. The characteristics and innovation of the programme was that it applied the conversion model of debts used among enterprises to the assets of state-owned enterprises restructuring. It stripped XX motor factory huge debt effectively which had many questions left over by history, and was out of debt ,returned the market.更多还原