摘要
党的十九大报告指出,要深化国有企业改革,发展混合所有制经济。混合所有制对推动我国经济领域改革有着重要作用。根据东航物流混合所有制改革的历程,运用比较分析法对财务绩效评价指标进行分析,探讨东航物流在混改中发挥的三种协同效应,即财务协同效应、经营协同效应和管理协同效应,旨在为后续企业在混改中发挥协同效应优势、实现可持续发展提供参考。分析显示混改产生的协同效应推动了东航物流的发展,公司财务、经营和管理水平均有所提升。基于分析结果,建议混改企业合理选择战略投资者、寻求商业模式创新并加强资产管理,以有效保证协同效应发挥,落实混改成果。
The report of The 19th Communist Party of China National Congress pointed out that the reform of state-owned enterprises should be deepened and the mixed ownership economy should be developed.Mixed ownership plays an important role in promoting China's economic reform.According to the course of the mixed ownership reform of Eastern Air Logistics,the comparative analysis method is used to analyze the financial performance evaluation indicators and discusses the three synergy effects of Eastern Air Logistics in the mixed ownership reform,namely financial synergies,operating synergies and management synergies,aims at providing reference suggestions for subsequent enterprises to take advantage of synergy effects and realize sustainable development in the reform of mixed ownership.The analysis shows that the synergy effects generated by reforming have promoted the development of Eastern Air logistics,and the company's financial,operational and management levels have been improved.Based on the analysis results,it is suggested that mixed enterprises rationally select strategic investors,seek for business model innovation and strengthen asset management,so as to effectively ensure the synergy effect and implement the results of mixed ownership reform.
作者
张文文
刘冬蕾
Zhang Wenwen;Liu Donglei(Hebei Agricultural University,Baoding Hebei 071000)
出处
《对外经贸》
2020年第12期120-123,共4页
FOREIGN ECONOMIC RELATIONS & TRADE
关键词
混合所有制改革
财务指标
协同效应
东航物流
Mixed Ownership Reform
Financial Indicators
Synergy Effects
Eastern Air Logistics
