The Feasibility Study On Restructuring Of A Cement Company

The cement has sole advantage as main building materials in a foreseeable future,and developing the production of cement can increase the using rate of industrial waste obviously,accord with the developing direction of circular economy. Chinese output and consumption of cement is No.1 in the world,but the industrial structure of cement industry in China is not reasonable,the industrial Concentration Ration is low.According to the industrial policies,the government arouses the cement enterprises to recombine or unite among different departments or sections and then develop into big group,improve firm's management and reasonable distribution resource gradually,and finally enhance the centralization of cement industry and competitive ability of cement companies.The above-mentioned policies accelerate the adjustment of industrial restructuring obviously,the industrial centralization degree is enhancing constantly,the rate of new process cement is increasing fast.Aroused by the industrial policies and demanded by company's self-development,the cases of restructuring in cement industry happened more often.Based on of the market research,the thesis analyses the feasibility of restructuring of A cement company.The feasibility research includes restructuring tax, the mode of restructuring debt,the operation period in the course of chattel alienation and estate alienation separately,chattel alienation and estate becoming shares,assets alienation whole is expatiated one by one in this text.Although the restructuring tax is lower in the scot of scheme of chattel and estate alienation separately,or chattel alienation and estate becoming shares,the longer of related operation period makes them hard to be applicated.The research result indicated that the scot of scheme of assets alienation whole is a bit high comparatively,it can reach the requirements of A company.Finally,the thesis suggests A company's restructuring to adopt the mode of assets alienation whole.