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Research On The Characteristics And Effects Of The Reform Of Mixed Ownership Of Shanxi Coal Enterprises

Posted on:2022-08-28Degree:MasterType:Thesis
Country:ChinaCandidate:L C ChengFull Text:PDF
GTID:2481306551998799Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Coal is our country's basic energy source and important raw material,and the most reliable support for our country's economy.Shanxi Province is rich in coal resources and is one of the major energy provinces in our country.However,there are many problems in the development process.In response to the relevant policy requirements of the state-owned enterprise mixed ownership reform,Shanxi coal industry actively promotes mixed ownership reform and accelerates the construction of a modern coal economic system.This article takes the mixed ownership reform process of coal enterprises in Shanxi Province as the research object,uses comparative analysis methods,case study methods and other research methods,based on relevant research theories,and conducts in-depth and systematic research on the characteristics and effects of the mixed ownership reform in Shanxi Province.Take the JM group as an example to explore the characteristics and effects of mixed ownership reforms in typical coal companies.The main research results and conclusions of this article are as follows:(1)The literature research method and comparative analysis method are used to sort out the course of the mixed ownership reform of Shanxi coal enterprises.The characteristics of the mixed ownership reform are analyzed.The research finds that the mixed ownership reform presents multiple characteristics,such as capital increase and share expansion to integrate resources.Asset securitization is the main method,focusing on contractual management and the reform of the property rights system.(2)The comparative analysis method and descriptive statistics method are used to analyze the effect of the mixed ownership reform of Shanxi coal enterprises.T he research shows that the mixed ownership reform improves the financial synergy effect of the enterprise and reduced the cost of the enterprise;the financial leverage effect of the enterprise is still relatively significant;the operating efficiency of the state-owned capital and the enterprise has been improved,the liquidity has been significantly improved.Eliminate,and supervise the development of enterprises towards safe,efficient and green.(3)This article uses case analysis and comparative analysis to analyze the characteristics and effects of JM Group mixed ownership reform,and finds that JM Group has adopted strategic investors,inefficient and ineffective asset withdrawal,contractual management,and implementation of employee stock ownership.The main purpose of this reform is to improve the company's financial synergy,financial leverage,and achieve efficient and green transformation and development of the company.This article further enriches the related research results of the mixed ownership reform of coal enterprises,clarifies the characteristics and effects of the mixed ownership reform of Shanxi coal enterprises to a certain extent,and can provide a certain basis and reference for the mixed ownership reform of coal enterprises.
Keywords/Search Tags:Coal enterprises, Mixed ownership reform, Reform characteristics, Reform effects
PDF Full Text Request
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