山西汾酒混合所有制改革绩效研究

山西汾酒混合所有制改革绩效研究摘要国企改革进入攻坚期，混合所有制改革在现阶段任然暴露出一部分问题。国企和民企，普遍缺乏国际竞争力。企业品牌需要进入高端行业进行产业升级，提升品牌的国际影响力，因此需要通过引入和吸收不同性质的资金对公司组织架构进行改善和优化，为公司注入新的活力。本文通过对山西地区的山西汾酒企业的调研，根据其公开的财务数据和非财务数据分析改革前后的盈利、偿债、经营以及发展能力的变化。通过2018年至2021年的财报数据分析了混合所有制改革的优势，进一步说明了山西汾酒混合所有制改革前后的不同以及产生的影响。最终借鉴山西汾酒混合所有制改革的经验，提出了可以具体应用的措施和方案，以提高混合所有制改革的绩效，深化和促进未来国民经济的高质量发展。关键词：混合所有制改革：治理：国企：盈利能力AbstractThe reform of state-owned enterprises has entered a period of tackling tough problems,andthe mixed ownership reform still exposes some problems at this stage.State-owned enterprisesand private enterprises generally lack international competitiveness.Enterprise brands need toenter high-end industries for industrial upgrading and enhance the international influence ofbrands,so they need to improve and optimize the company's organizational structure byintroducing and absorbing funds of different nature,so as to inject new vitality into the company.Through the investigation of Shanxi Fenjiu enterprises in Shanxi region,this paper analyzesthe changes in profitability,debt repayment,operation and development capacity before and afterthe reform based on its public financial data and non-financial data.Through the financial reportdata from 2018 to 2021,the advantages of mixed ownership reform are analyzed,which furtherexplains the differences and impacts before and after the mixed ownership reform of ShanxiFenjiu.Finally,drawing on the experience of mixed ownership reform in Shanxi Fenjiu,measures and programs that can be specifically applied are proposed to improve the performanceof mixed ownership reform and deepen and promote the high-quality development of thenational economy in the future.Key Words:mixed ownership reform;Govem;state-owned enterprises;Profitability目录摘要Abstract......第一章引言…第二章混合所有制改革相关概述…22.1混合所有制改革概念.22.2混合所有制改革实现途径….22.2.1国有企业改制….22.2.2国有资产重组..22.2.3我国混合所有制改革现状.3第三章山西汾酒混合所有制改革绩效分析..43.1山西汾酒混改简介….43.2混合所有制改革财务绩效..43.2.1盈利能力分析.43.2.2偿债能力分析….73.2.3营运能力分析.…83.2.4发展能力分析.83.3混合所有制改革非财务绩效93.3.1激励机制方面..93.3.2扩大市场份额….93.3.3提升品牌价值…10第四章提高混改绩效的建议…114.1控制不合理的费用支出114.2加强应收款项管理4.3加大应收款项追款力度114.4提高盈利能力…114.4.1丰富产品结构…11