120198131许艳枝国有企业资本经营存在的主要问.doc

郑州航空工业管理学院 毕 业 论 文（设 计） 2014 届 财务管理 专业1201981班级 题 目国有企业资本经营存在的主要问题及对策 姓 名 许艳枝 学 号 120198131 指导教师 杜海鸥 职 称 讲 师 二О一 四年 五 月 二十二 日 内 容 摘 要 随着全球经济一体化的进程逐渐加快，世界充满了竞争和挑战。国有企业作为我国经济重要组成部分，是中国经济发展水平的“代表”和“精华”。资本经营作为市场经济的产物，对于处于改革中的我国国有企业而言，资本经营风险巨大，只有加强风险管理，才能真正发挥资本经营的作用。 本文通过借鉴一些著名学者和权威期刊的观点，对国有企业资本经营中存在的主要问题及对策进行了较为全面的分析。首先从国有企业资本经营的涵义入手，比较系统地分析了资本经营的内容、特征，以及资本经营对我国国有企业的现实意义；其次，通过分析我国国有企业资本经营的现有状况、以及存在的主要问题，并针对问题的产生原因进行了分析；最后结合燕京啤酒兼并收购案例，对国有企业资本经营主要问题的解决，提出了一些对策，从而为国有企业资本经营效率的提高和最大利益的获取提供一些参考和借鉴。 关键词 国有企业；资本经营；问题；原因；对策 The Main?Problems of?Capital Management of State-owned Enterprises and Countermeasures By: Xu Yan zhi Supervisor: Lecture, Du Haiou Abstract With the global economy gradually accelerate the process of integration, the world is full of competition and challenges. State-owned enterprises as an important part of China’s economy, China’s level of economic development representative and essence. Capital management as a product of the mar-ket economy, for in the reform of state-owned enterprises, capital manageme-nt risk is huge, only strengthen risk management, capital management can re-ally play the role. This paper by drawing some famous scholars and authoritative journal of view, the main problems and countermeasures of state-owned enterprises operating in the presence of capital for a more comprehensive analysis. First, from the meaning of state-owned enterprises operating capital to start, a more systematic analysis of the capital management of content, features; secondly, through the analysis of the current status of Chinas state-owned enterprises operating in the capital, and the presence of the main problem, and the cause of the problem is analyzed; Finally, Yanjing beer mergers and acquisitions cases, the capital of state-owned enterprises operating solve the main problem, put forward some countermeasures, so as to enhance the interests of state-owned enterprises and the maximum operating effic