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论文编号：	4439
作者编号：	2220100497
上传时间：	2012/6/8 22:17:43
中文题目：	LJ公司资产重组方案设计研究
英文题目：	Research on Assets Reorganization Program Design of LJ
指导老师：	陈国欣
中文关键字：	资产重组;财务分析;优化资源配置
英文关键字：	Asset reorganization;Financial analysis;Optimize the allocation of resources
中文摘要：	本文研究的对象是LJ公司，是一家典型的中型建材类制造企业。公司面对激烈的市场竞争环境，在经营发展中遇到了一些问题，为了改善这些问题，对资源进行合理有效的配置，树立价值投资理念，改善公司资产盈利能力不高的现况，整合企业资本，优化产品结构，扩大企业规模，集中力量发展核心竞争力，就需要对公司的资产进行有效的重组。论文首先阐述了研究的背景与研究方法，介绍了西方国家企业资产重组历史发展的进程以及我国资产重组的不同阶段，说明了进行企业资产重组研究的重要意义。其次，介绍了资产重组的概念以及国内外关于资产重组的主要理论，为LJ公司制定资产重组方案奠定了理论基础。论文再次选取了国内外资产重组的典型案例，通用汽车公司资产重组案例和秦港集团存续企业资产重组案例，通过分析两个公司资产重组的背景、过程与结果，得出值得LJ公司借鉴的启示。之后，论文进一步介绍了LJ公司的历史沿革与各事业部的业务状况，并通过运用统计分析等工具，对LJ公司近五年的资产、利润状况、资本利润率、边际贡献等指标进行把握，对各事业部的优劣势进行分析，得出LJ公司各事业部及公司整体运营中存在的重大问题，从而导出LJ公司需要进行资产重组的原因。之后，论文在资产重组的指导原则下，对LJ公司进行了资产重组方案的设计，并通过财务预测的方法，对资产重组的有效性进行评价。论文最后对LJ公司的发展方向及资产重组在优化资源配置上的重要意义进行了阐述。在当前逐步成熟的市场经济中，对于资产重组的实践研究，能够为中国经济体制中企业进行资产重组提供重要的经验。尤其是将这些经验运用到中型企业中去，能够通过资产重组战略的实施，提高企业经济运行效率，使企业能够在短期内迅速实现生产集中和经营规模化，减少企业资源的浪费，提高企业运营效率。同时，减少企业的资本支出，调整产品结构，最终优化资源配置。
英文摘要：	The study objective of this thesis is LJ Company which is a typical medium-sized building materials manufacturing enterprise. Facing fierce competition circumstances in the market, the company comes across some problems in operation. In order to improve the situations, it is needed to conduct reasonable and effective resources allocation, set up value investment concept, increase the assets profitability, integrate enterprise capital, optimize product mix, expand enterprise scale and concentrate on developing core competence, which requires the company to conduct effective reorganization of the assets. First of all, the thesis elaborates the research background and research method, introduces the historical development course of enterprise asset reorganization in western countries and explains the important meaning of doing enterprise asset reorganization research. Then, this thesis presents the conception of asset reorganization and the mainly related theories both home and abroad, which lays foundation for LJ Company to formulate asset reorganization schemes. Again, this thesis chooses some typical cases of domestic and international asset reorganization-the cases of GM and QG and provides some valuable ideas for LJ Company by analyzing the two companies’ background, process and result of asset reorganization. Then, the thesis further introduces the historical development and business affairs of each business unit. At the same time, by using tools like statistical analysis, etc. to get an overall understanding of the company’s assets, profits, return of equity, contribution margin, etc. and to analyze the advantages and disadvantages of each business unit, then this paper discovers the serious problems existing in its sectors and in the whole operation and finds out the reasons for LJ company’s reorganization. Furthermore, under the guiding principle of asset reorganization, the author redesigns the asset reorganization and evaluates the validity of it by financial forecast. In the end, this thesis elaborates the development direction and significant meaning of asset reorganization towards optimizing resource allocation. With further maturity of current market economy, the practical research of asset reorganization can provide important experiences for the asset reorganization in enterprises under China’s economic system. Particularly, when these experiences are applied into medium-sized companies, it will benefit the companies a lot, such as to improve the efficiency of economic operations by implementing the asset reorganization strategies, to enable the enterprises to realize production concentration and scale management in a short term, at the same time, to reduce excessive competition of the industries for the same product and to increase industrial organization efficiency. Meanwhile, it can also reduce capital expenditure, adjust product mix and at last to optimize resources allocation.
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