黑龙江省国有工业企业资产重组策略研究

Study on the Tactics of Assets Rearrangement of State-owned Industrial Enterprises of Heilongjiang Province

资产重组是发挥企业规模经济优势、提高资产质量、改善经营效益、进行资源优化以及产业结构升级的有效手段。首先阐述了国有工业企业资产重组的必要性 ,通过对 36家样本企业的分析 ,总结了重组中存在的三个主要问题 :机制问题、债务问题、企业冗员和社会保障问题 ;介绍了资产重组的六种模式 ,对黑龙江省国有工业企业资产重组的模式选择作了宏观探讨 ;针对存在的问题 ,提出黑龙江省国有工业企业资产重组的解决措施。

Assets rearrangement is an effective method to bring the scale economy of enterprise into full play. It can also improve the quality of assets, enhance the economy benefit, optimize disposition of resource and upgrade industrial structure. The paper first introduces the necessity of the rearrangement assets of state-run industrial enterprises. It takes 36 enterprises as samples, which can show typically the assets rearrangement situation of enterprises in Heilongjiang Province. Through analyzing, it concludes that there are three main problems in the assets rearrangement: mechanism problem, debt problem, superfluous labors and their social security problem. Then it studies six modes of rearrangement assets, makes a macroscopical research on the selection of the mode of rearrangement assets of state-owned industrial enterprises in Heilongjiang Province. In the end, in accordance with the existing problems, this article points out solutions on the assets rearrangement of state-owned enterprises in Heilongjiang Province.