2013届毕业生毕业论文题目:ST公司重组绩效研究学院名称：年级专业：学生姓名：学号：指导教师：教师职称：讲师2013年5月29日摘要公司重组是企业资本运作的重要内容，在企业的未来发展战略中发挥着重要作用,其理论与实证研究一直受到国内外研究学者的重视。随着全球化经济的发展，跨国大型上市公司并购重组的资本行为愈演愈烈。在我国，随着市场经济的发展推进，证券市场制度从建立到不断完善，我国上市公司的重组规模和重组金额都达到了一定的规模，上市公司的重组方式也是愈来愈多样化。另外，随着中国经济结构的调整，中国经济发展方式的转变，各个行业都面临着重大的转型机遇期，公司的重组乃至行业性质的重组必将是未来发展方向的主流。因此，研究中国企业的重组问题有着十分重大的理论意义和现实意义。特别是中国证监会推出ST制度以来，越来越多的ST公司试图通过重组来整合自身或者外来资源以此达到改善提高公司业绩的目的。但是重组是否真能够增加公司股东财富收益改善，改善公司财务状况，提高公司业绩水平呢？目前研究对此并无共识。本文拟针对ST公司重组绩效的相关问题展开研究，目的在于客观、公正地评价ST公司重组绩效，并为提高ST公司重组绩效提供一些意见和建议。关键词：资产重组经营绩效财务绩效特别处理TitleThePerformancestudyofSTcorporaterestructuringAbstractCorporaterestructuringenterprisecapitaloperation,playsanimportantroleinthefuturedevelopmentstrategy,thetheoreticalandempiricalresearchhasbeensubjecttotheattentionofresearchscholarsathomeandabroad.Withthedevelopmentofaglobalizedeconomy,capitalbehaviorintensifiedtransnationalmergersandacquisitionsoflargelistedcompanies.InChina,withthedevelopmentofmarketeconomytopromotethesecuritiesmarketsystemfromtheestablishmenttoconstantlyimprovethescaleofrestructuringandreorganizationoftheamountofthelistedcompaniesinChinahavereachedacertainscale,therestructuringoflistedcompaniesisincreasinglydiverse.Inaddition,asChina'seconomicrestructuring,China'seconomicdevelopmentpattern,variousindustriesarefacedwiththesignificanttransformationopportunityperiod,therestructuringofthecompany'srestructuringandeventhenatureoftheindustryisboundtobethefuturedirectionofthemainstream.Therefore,thestudyofthereorganizationoftheChineseenterpriseshaveaverygreattheoreticalandpracticalsignificance.EspeciallyChinaSecuritiesRegulatoryCommissionsincethelaunchoftheSTsystem,moreandmoreSTcompaniesareattemptingtointegratetheirownorexternalresourcesinordertoachieveimprovedthepurposeofimprovetheperformanceofthecompanythroughtherestructuring.TherestructuringreallybeabletoincreasetheCompany'sshareholderswealthimprovementinrevenue,improvethecompany'sfinancialposition,improvethelevelofperformanceofthecompany?Researchinthisthereisnoconsensus.Inthispaper,fortheSTRestructuringPerformancestudyaimstoobjectivelyandfairlyevaluatetheperformanceofSTrestructuringandprovidecommentsandsuggestionstoimprovetheperformanceofST'srestructuring.KeywordsAssetrestructuringOperatingperformanceFinancialperformanceISpecialtreatmentI目录1绪论...................................................................11.1研究背景..............................................................11.2本文的研究意义........................................................21.3文献综述..............................................................21.4本文的研究思路和创新点................................................42.2我国上市公司特别处理制度..............................................73我国ST类公司市场绩效实证研究..........................................83.1数据来源及样本的选取...........
