| 中小国企改制中的价值创造——一项案例研究 |
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| 引用本文： | 刘宜云. 中小国企改制中的价值创造——一项案例研究[J]. 财会通讯, 2005, 0(4) |
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| 作者姓名： | 刘宜云 |
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| 作者单位： | 厦门大学管理学院 福建厦门518052 |
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| 摘 要： | 本文在实际改制案例研究的基础上,对中小国企改制如何实现价值创造这一问题进行了阐述,并由此引发出一系列的深层思考。作者认为,价值创造(EV A)在我国中小国企改制过程中能发挥特别的作用;在中小国企改制中适当导入“并购式”改制,就更加有利于实现价值创造;如果从更深层次考虑,倡导“市场驱动”型的并购式改制,积极引入战略投资者,甚至在适当的时候引入M BO基金,将对中小国企改制实现价值创造有更大的帮助。
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| 关 键 词： | 国企改制 价值创造 并购 |
The EVA of the Reformation for the Medium and Small State-owned Enterprise in China:A ''''Case Research |
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| Liu Yiyun. The EVA of the Reformation for the Medium and Small State-owned Enterprise in China:A ''''Case Research[J]. Communication of Finance and Accounting, 2005, 0(4) |
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| Authors: | Liu Yiyun |
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| Abstract: | After researching into the actual reformation case, the author thinks, EVA can also play a special role while reforming in medium and small state-owned enterprise The medium and small state-owned enterprise are further to (will) realize EVA, if we lead into the merger reformation; Considering deeply to consider further , advocating " market urging " merger type reformation, introducing strategic investors actively, and even recommending the MBO funds will be helpful for EVA of the medium and small state-owned enterprise's reformation. |
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| Keywords: | The state-owned enterprise reformation Economic Value Added Acquisition And Merger |
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