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论文编号：	6770
作者编号：	2120122917
上传时间：	2014/12/5 23:37:29
中文题目：	国有企业所属集体所有制企业改革的研究-以DL公司为例
英文题目：	The Research on the Reform of State-Owned Enterprises subordinate to Collective Ownership Enterprises: DL Company, for example
指导老师：	王全喜
中文关键字：	集体所有制企业;产权改革;股权结构;公司治理
英文关键字：	collectively owned enterprises；the reform of property rights; equity structure; corporate governance
中文摘要：	国有企业所属集体所有制企业是我国特殊历史时期的产物。随着市场经济的发展，国有企业下属的集体所有制企业出现许多问题影响着其经营管理以及发展，亟需进行改革。本文通过研究产权理论、公司治理理论、我国国有企业所属集体所有制企业改革相关文献，分析了国有企业所属集体所有制企业改革历史沿革、存在的问题、东北地区国有企业所属集体所有制企业改革经验，对DL公司所属集体所有制企业现状进行了分析，比较分析了管理优化型、股份合作制、股份制三种改革路径优劣势，结合DL公司实际，选择实行股份制改革的路径。通过引入不同所有制主体股东，股权结构设置采用混合模式；股权比例安排中，国有股不控股，提高法人股持股比例，提高公司治理效率。理清集体所有制企业之间产权关系，将产权链条上的1级集体所有制企业重组整合，将改革重点放在重组整合后的集体所有制企业，有利于降低改革成本。集体所有制企业产权转让交易价格最终由评估确定，通过产权交易所挂牌转让，集体所有制企业产权改革置换出的资产由主办国有企业DL公司作为主管部门进行债权管理。改革后引入独立董事，适度采用股权激励，加强公司治理。此外，集体所有制企业产权改革尚需政府部门进一步放开混合所有制对社会资本持股的有关限定，另外职工补偿标准、改革后进行期股激励具体做法，还需进一步深入研究。
英文摘要：	State-owned enterprises subordinate to collective ownership enterprises in china established in the special historical period. With the development of market economy, there are many problems that affect the further development. They need to be reformed. Based on the research on the theory of property rights, the theory of corporate governance, the theory related with the reform of state-owned enterprises subordinate to collective ownership enterprises in china, this paper analysis the historical reform of state-owned enterprises subordinate to collective ownership enterprises in china，the existing problems and the experience of the reform of collective ownership enterprises in the northeast area of china. This paper analysis the status of DL Company subordinate to collective ownership enterprises and comparative analysis the advantages and disadvantages of the three kinds of the reform of collective ownership enterprises. The first kind of the reform is the management optimization, the second kind of reform is the joint-stock cooperative system, and the third kind of reform is the shareholding system. Combined with the actual situation of DL Company, this paper selects the shareholding system as the optimal path to reform DL Company subordinate to collective ownership enterprises. Through the introduction of the shareholders under the different ownership, shareholders will be composed of the enterprises under mixed ownership; to improve the efficiency of corporate governance, the equity ratio will increase shareholding ratio of the private legal person, and the state-owned shares will not take a stake. That clarified the relationship of the property rights between collective ownership enterprises, and the integration of the parent enterprises, can help to reduce the cost of the reform. The price of the property rights transaction will be determined by assessment. DL Company will manage the income of the transfer of collective ownership enterprises property as the creditor's rights. To strengthen corporate governance, must introduce the independent director after the reform, and equity incentives should be used in moderation. This paper finally puts forward that: the reform of collective ownership enterprises still need the department of government to further liberate the mixed ownership of social capital. In addition, the standard of the workers’ compensation and the specific practices of stock-based incentives need further study.
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