【作者】 夏静；

【导师】 岳松； 乔如林；

【作者基本信息】 安徽工业大学 ， 会计， 2018， 硕士

【摘要】 自从十八大以来,基于中国经济的发展形势,混合所有制经济被大力提倡,2016年年末的中央经济工作会议也强调了国企混改的重要性,并对新一轮的国有企业混合所有制改革作出了新的指示,各地方对此积极响应,云南省政府也积极推进其国有企业的混合所有制改革,而云南白药的控股公司白药控股也于2016年12月进行了其企业的混合所有制改革。本文通过对混合所有制的相关理论进行论述,探讨混合所有制改革内涵及其存在的问题,再对云南白药混合所有制改革事件进行梳理,讨论其进行混改的动因,以及混改的后果。本文分为六章,第一章为绪论,在第一章中主要介绍了选题的目的和意义等;第二章论述混合所有制改革的相关理论及其现状,介绍了混合所有制改革的相关概念及当前混合所有制改革面对的状况和发展现状;第三章对云南白药公司进行了介绍,对其混改前的背景做了描述;第四章分析云南白药混改的动因,介绍了云南白药混改的进程,并分别从政策推动、产业状况和公司状况分析促使其进行混改的动因;第五章对其混改的后果进行分析,从公司的财务状况、股权结构和公司治理对它的后果进行研究;在本文的最后对云南白药的混改动因与后果进行了总结,并指出了混改中存在的相关不足。更多还原

【Abstract】 Since The 18 th National Congress of the Communist Party of China,the situation of the development of Chinese economy based on the mixed ownership economy is strongly advocated by the end of 2016,the central,and a new round of reform of state-owned enterprises of mixed ownership has made the new instructions,each place have a positive response,the government of Yunnan province also actively promote the mixed ownership reform of state-owned enterprises,and Yunnan Baiyao Baiyao holdings holdings also in December 2016 by the mixed ownership reform of enterprises.Based on the theory of mixed ownership,this paper discusses the connotation and existing problems of the mixed ownership reform,and then sorts out the mixed ownership reform events in Yunnan,and discusses the reasons for its mixed reform and its influence on the performance of mixed ownership.This paper is divided into six chapters,the first chapter is the introduction,introduces the research purpose and research situation;the second chapter discusses the related theory and the present situation of mixed ownership reform,introduces the concept of mixed ownership reform and the current situation and development in the face of mixed ownership reform;the third chapter.Introduction of Yunnan Baiyao company,the mix changed the background is described;the fourth chapter is the analysis of Yunnan Baiyao mixed change agents,introduced Yunnan Baiyao mixed change process,,ownership structure and corporate governance on it;at the end of this thesis,change the mix of motivation and performance are summarized in Yunnan baiyao,And the related deficiencies in the mixed modification are also pointed out.更多还原