【作者】 刘居阳；

【导师】 黄鲁成；

【作者基本信息】 哈尔滨工程大学 ， 工商管理， 2002， 硕士

【摘要】 龙腾公司(以下简称该公司)是国有大型企业，由于计划经济体制、经营策略等原因，该公司经营亏损比较严重，企业包袱也比较重。随着国家经济体制改革的不断深入，该公司由过去靠国家政策生存，到目前依靠自身一系列改革及推行全面预算管理而走出经营困境的过程。也可以说，该公司改革发展过程所遇到的困难也是目前国有大中型企业改革所面临的问题。而目前，国有企业所面临的困境是国有体制本身所造成的，改革旧的体制是国有企业发展的唯一出路。本案例试图寻求一条适合我国国有大中型企业以及民族工业发展的道路。 本文通过龙腾公司的改革发展史，来揭示目前国有企业改革发展中所面临的问题、改革措施，解决问题对策的选择，研究该公司怎样通过预算管理来转换企业经营机制，使企业走出困境，走上蓬勃发展的道路。改革是求生存求发展的唯一出路。这些问题的解决，也许会对国有企业的改革有所裨益。 最后提出了该公司新时期企业发展方向---通过并购、资本市场融资、资产重组来发展壮大企业。更多还原

【Abstract】 Longteng Company is a state owned enterprise (SOE), which has been in very bad financial situation for running due to its managerial system and the unsuitable strategy and it sited heavy on. With the reform of planning economy of China, it is coming out from depending on the favorable policy issued by state for running by implementing the budget management and managerial reform. It should be said that there were a number of problems in the reform of the company, and these problems would come forth when the reform take place in other SOEs. It is pointed out that the difficult situation of running in SOE result from the system of itself, therefore, at the present, there is only one way to develop SOE breaking through the old system of SOE. It has been tried to find a way suited for developing the big or medium SOEs and domestic industry in this case study.In this case study, by reviewing the history of Longteng company reform and studying how it implement budget management and transfer managerial system, the problems coming forth in the reform of SOE have been found, the procedure of reform and the solution of resolving these problems have been chosen, and the way to make SOE out of difficult position and develop healthily has been determined. It is pointed out that reform is the only way for enterprise to survive and develop in this article. The case study may show a good example for other SOE’s reform.Finally, it has given strategic and financial objectives for SOE to develop healthily by merging and making acquisition and recombining assets in the market, and financing in the capital market.更多还原