【作者】 许明哲；

【导师】 金喜在；

【作者基本信息】 东北师范大学 ， 马克思主义基本原理， 2009， 博士

【摘要】 伴随着中国30多年渐进式改革与推行市场经济体制而迅速发展起来的民营经济,以其灵活的运营机制、有效的投入和产出上的“短”、“平”、“快”经营方式,实现了与市场配置机制的高度契合,成为中国经济发展的生力军和拉动经济快速增长的积极因素。当今,民营企业作为中国资本市场上最具活力的市场微观主体在国企转型过程中充当着重要角色。既有利于民营经济扩大多元化经营,充分利用国企中的政策优惠、场地、市场份额、优势人才等有形资产和品牌、资质等无形资产来拓展自己的发展空间,又有利于国企走出发展的体制瓶颈,真正走向市场,成为有效的市场主体,还有利于促进市场经济的良性发展,实现生产要素在全社会范围内的合理流动和优化配置,产业结构的优化升级,从而促进整体社会生产力的提高,最终实现双赢的结局。在我国现代经济社会中,实践已证明:并购是实现这种双赢结果的最有效途径。而并购后的整合成败与否是决定整个企业并购活动成败的关键性环节,具有举足轻重的作用。所谓的并购整合是在交易实施阶段实施后,并购双方在并购战略目标的指引和驱动下,对企业原有的各类资源进行系统性的剥离、匹配、重组和融合,从而逐步实现企业“一体化”,并不断提高企业核心竞争力的动态过程。作为并购整合一种重要形式的“我国民企并购国企后的整合”是指我国民营企业在获得国有企业全部或部分产权后,为实现一定经济和社会目标,而对原有企业各类资源所采取的剥离、匹配、重组和融合等一系列行为的总和。它是一项复杂的系统性工程,现实中,正是由于对整合阶段的忽视及理论与实践上的匮乏导致众多民企并购国企承担巨大风险,面临困境甚至走向绝境。当前,旨在不断完善“大力发展国有资本、集体资本和非公有资本等参股的混合所有制经济”这一社会主义基本经济制度的措施,按照中共十六大报告提出的"放宽国内民间资本的市场准入领域,在投融资、税收、土地使用和对外贸易等方面采取措施,实现公平竞争"这一理念,从全面落实科学发展观,最终实现国民经济又好又快发展的视角,对事关我国市场经济体制的完善及良性发展这一重大课题进行了全面、系统地研究。本文从科学界定民企并购国企后后整合的相关概念、研究意义和理论考察入手,在对民营企业并购国企后整合的内在机理、目标模式和总体思路作了全面的理论回答后,分别从文化、人力资源、发展战略、财务、组织与制度等五个方面具体的论述了实现“整合”目标模式的具体途径,从而使民营企业并购国企后的整合成为系统化、体系化的科学理论。全部内容共分八章:第一章,有关我国民企并购国企后的整合概述及相关理论考察。主要阐述了企业并购整合的相关概念,并购整合的动因、指导原则、内容、实施流程、操作模式及相关的理论等内容。第二章,研究我国民营企业并购国企后的整合现状。主要阐述了民营企业并购国企后的整合现状、存在问题及对问题的原因剖析等内容。第三章,研究我国民营企业并购国企后的整合机理、目标和总体思路。在对我国民营企业并购国企后的整合相关理论及整合现状考察的基础上,进一步阐述了基于耗散结构理论的整合机理、我国民营企业并购国企后的整合目标和总体思路等内容。第四章至第八章,从文化、人力资源、发展战略、财务和组织与制度方面进行了重点研究。各章以内涵及理论演进为切入点,文化整合研究主要阐述了“文化整合模式的多样化、形成双重特质的一元文化及重塑与创新并购后企业的形象文化、精神文化、制度文化与理念文化”等内容;人力资源整合研究主要阐述了“加强有效沟通,缓解压力、建立信任,适时决择、留住人才、裁减分流,重构激励机制,成就、感情和分享激励多元化,重组团队、量才任用、聘用高层管理人员”等内容;发展战略整合研究主要阐述了“实现并购后企业发展战略与内部环境变化的协同性、实现并购后企业发展战略与外部环境变化的协同性、依据整合后的竞争地位确定企业发展战略”等内容;财务整合研究主要阐述了“财务管理目标、财务管理体制和财务管理流程”等内容;组织与制度整合研究主要阐述了“组织整合目标、组织结构要素和建立高效运转的控制系统,制度的兼容和移植、制度权威”等内容。更多还原

【Abstract】 Accompaning by more than 30 years of China’s gradual reform and the implementation of market economy, the rapid development private economy with its flexible operation mechanism and effective operation mode of the "short", "smooth", "fast" on input and output, achieved the high fit with the market allocation mechanism, and becomae a new force of China’s economic development and a positive factor of the rapid economic growth. Today, as the most dynamic market microeconomic subject of China’s capital market, the private enterprises play a key role in the process of state-owned enterprises transition. It is conducive to expanse the diversification of private economy, fully use the tangible assets to expand their own development space, such as preferential policies, venues, market share, and advantage talents, ect., and use the intangible assets to expand it, such as brand and quality, ect. , it will be favorable that state-owned enterprises are out of the system bottleneck to be an effective market subjects in the market, it is also beneficial to promote the sound development of the market economy, realize the rational flow and optimized allocation of production factors in the whole society and the upgrading of industrial structure, thus promote the improvement of overall social productive forces, eventually achieve a win-win outcome.In our modern economic society, the practice has proven to: mergers and acquisitions is the most effective way to achieve a win-win outcome. Post-merger integration is the key links to determine the success or failure of M & A activities and plays a decisive role. The so-called M & A integration is the dynamic process of realizing progressively the "oneness" and continuously improving the enterprise’s core competitiveness, in which we need systematicl stripping, match, restructuring and integration to various resources under the guidelines and drive of strategic objective in M & A, it all happens after the implementation phase of the transaction. As an important form of M & A integration, the integration after the merger & acquisition of Chinese private enterprises with state-owned enterprises refers to the sum of series acts on stripping, match, restructuring and integration to all kinds of resources of original enterprise, in order to achieve certain economic and social goals after it obtained property of state-owned enterprises in whole or in part. It is a complicated systematic project. In reality, it is led to many private enterprises to bear the enormous risks, even to desperate plight that we neglect the theory and are lack of practice in the integration phase of mergers and acquisitions.At present, aiming at continuously improve the basic socialist economic system measures of "developing the mixed ownership economy participated by state-owned capital, collective capital and non-public capital", according to the idea of the Sixteenth Party Congress report on "expanding the areas for the market access of domestic nongovernmental capital and adopt measures with regard to investment, financing, taxation, land use, foreign trade and other aspects to carry out fair competition ", we should comprehensively and systematically studied this important subject on the sound market economic system and economic development from the perspective of thoroughly apply the Scientific Outlook on Development and ensuring sound and rapid growth of the economy.This article start with a scientific definition of related concepts, research significance and theoretical study on the merger & acquisition of Chinese private enterprises with state-owned enterprises, comprehensively answered its internal mechanism, target model and the overall idea of integration, then discussed the specific target model from the culture, human resources, development strategy, finance, organization and systems, etc., as a scientific systematism theories. All content is divided into eight chapters:The first chapter, researched into the overview and theoretical study of merger & acquisition of Chinese private enterprises with state-owned enterprises. It put the emphases on the integration concept, motivation, guiding principles, contents, implementation processes, modes of operation and related theory, etc.Chapter II, studied the status quo of integration on the merger & acquisition of Chinese private enterprises with state-owned enterprises. It put the emphases on the status quo of integration, existing problems and the cause of the problem, and so on.Chapter III, inspected the integration mechanism, objectives and general idea on the merger & acquisition of Chinese private enterprises with state-owned enterprises. This paper furtherly elaborated them, basing on the related theory and status quo of integration on the merger & acquisition of Chinese private enterprises with state-owned enterprises, etc.Chapter IV to VIII,researched on the culture, human resources, development strategies, financial, and organization and institution. Each chapter starts with the connotation and theory evolution as the breakthrough point, the cultural integration researched on "cultural diversity of the integration model, the formation of monoculture with dual nature, and the reshaping and innovation of image culture, spiritual culture, institution culture and oncept culture of integrated enterprises", and so on; The human resources integration researched on "strengthening the effective communication, easing the pressure and building confidence, timely choicing, retaining talent and reducing diversion, reconstructing an incentive mechanism, restructuring team, employing appropriatly, hiring senior managers", and so on; The development strategies integration researched on "realizing the coordination of development strategies and internal environment change in integrated enterprises, realizing the coordination of development strategies and external environment change in integrated enterprises, developing enterprise development strategies based on the competitive position of integration", etc.; The financial integration researched on "the objectives of financial management, financial management system and financial management processes," and so on; The organization and system integration researched on "the integrated objective of organization, organizational structure elements, and the establishment of efficient and effective control systems, institutional compatibility and transplantation, the institutional authority", and so on.更多还原