黑龙江危机类国有流通企业改革问题对策的研究.doc

摘 要 黑龙江危机类国有流通企业改革问题研究是国家实施东北地区等老工业 基地振兴战略和省新一轮地方国有企业改革大的背景条件产生的实践命题。 本文运用定性与定量相结合、一般分析与案例分析相结合的方法，阐述如何 解决这类企业改制问题，着力破解资产高额负债、改革成本高额难以筹集、 职工安置工作量大等诸多难题。 本文评述了国内外这一领域研究成果和实践经验，确立了研究危机类国 有流通企业改革问题的理论分析框架。重点探讨了黑龙江危机类国有流通企 业改革的问题，刻画了研究对象、分布特征、实施背景、政策支持、改革进 展与问题和政策机遇。从国家、地方政府、国资监管机构和企业四个层面思 考如何破解危机类国有流通企业的战略问题。对黑龙江粮油集团有限公司改 革情况进行案例分析。运用 SWOT 方法、债务重组理论、利益相关理论和改 革预期等理论知识，着重讨论了该公司的改革思路、重组实施、五位一体改 革联动机制、改革成果评价和未来发展目标等。 本文理论意义是，强调“整合改革资源，规范改制操作，改革发展稳定 并重”的改革思路和举措，是可以搞活危机类国有流通企业的。其理论价值 在于揭示了危机类国有流通企业实施改革举措的内在特征，以及达到改革预 期效果的改革路径和改革举措之间的必然联系，为国有企业改革理论提供新 经验和新材料；为扫除黑龙江老工业基地振兴的体制机制性障碍，“啃下” 危机类国有流通企业改制的“硬骨头”，拓展了新的国有企业改革与发展思 路。  关键词  危机类国有流通企业；改革成本；利益相关主体；改革预期 -I- Abstract Research on the reform countermeasures of Heilongjiang Province state-owned crisis circulation enterprises is a practice proposition, which is in the background of promoting the northeastern region and other old industrial bases and the strategy of revitalizing the province a new local state-owned enterprise reform. The paper make use of qualitative and quantitative analysis, combined with the general analysis and case studies method, to solve these enterprises restructuring, focusing on high crack assets liabilities, the high reform cost, the employees and other problems. The paper reviews research results and practical experiences in this area domestically and abroad, establish a theoretical framework for analysis on these crisis state-owned circulation enterprises reform. The paper focuses on the crisis state-owned circulation enterprises reform in Heilongjiang Province, depicts a study object, the distribution, background, policy support, and progress in reform and policy opportunities. From the angle of the State, local government, state-owned enterprises supervising department to think about how to resolve strategic issues of the crisis state-owned circulation enterprises, the paper make use of case analysis on Heilongjiang Province Oil Holdings Ltd. reform. The paper utilized SWOT method, debt restructu