山西煤炭企業(yè)資產(chǎn)重組問題研究.pdf

1、山西財經(jīng)大學(xué)碩士學(xué)位論文山西煤炭企業(yè)資產(chǎn)重組問題研究姓名：范丁婕申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：郭澤光2011-03-094 Abstract Coal industry is an important energy industry, as China's economic development to provide strong support. But China's la

2、rge, medium and small coal companies still continued extensive development model development, resource recovery rate is low, and high rate of serious environmental pollution, restricting coal ente

3、rprises and local economic development. To this end, the party's congress report to the guidance of scientific concept of development, build coordination of restructuring of coal enterprises,

4、 efficient, safe, and sustainable development ideas. Shanxi coal as an important base of China, for China has made great contributions to economic development in our country in international com

5、petition has achieved a lot. But in recent years, with the rapid economic growth, substantial growth in coal demand in China but a serious shortage of production capacity, coupled with mine d

6、isaster, security issues outstanding, these negative factors have given the economic development of Shanxi Province has brought unprecedented challenges. To solve these problems, Shanxi provincial

7、government introduced a series of instructions in accordance with the State policies and regulations, require coal companies to implement a comprehensive capital management, carry out the sustaina

8、ble development of coal industry. On this basis, Shanxi Province and SASAC of the State Council on the requirements of state- owned enterprises reform and the current trend of large- scale coal

9、 enterprises, proposed to set up flagship companies focus on coal, coal mining enterprises to speed up the reorganization merger and reorganization and closure approach to solve problems in coa

10、l production. Based on this, this article was divided six parts to conduct the detailed research to the Shanxi Province coal enterprise assets reorganization question.The first part of introduct

11、ion, mainly is this article research background and the significance, as well as domestic and foreign assets reorganization question research present situation; Second part of domestic and foreign related a

12、ssets reorganization question some theory summary; The third part has carried on the research analysis to the Shanxi coal enterprise assets reorganization necessity, this part mainly studied has

13、 joined the opportunity and the challenge which west the WTO Mt. Hou the coal enterprise faced, as well as reorganization agent analysis; The fourth part has outlined the Shanxi coal enterpri

14、se assets reorganization implementation situation; The fifth part put forward some proposals to the Shanxi coal enterprise assets reorganization; The sixth part is this article innovation and ins