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中文题名:

 吉林化纤归核化战略实施动因及效果研究    

姓名:

 王建文    

学号:

 20222116139    

保密级别:

 公开    

论文语种:

 chi    

学科代码:

 125300    

学科名称:

 管理学 - 会计    

学生类型:

 硕士    

学位:

 会计硕士    

学位类型:

 专业学位    

学位年度:

 2024    

学校:

 石河子大学    

院系:

 经济与管理学院    

专业:

 会计    

研究方向:

 不区分研究方向    

第一导师姓名:

 杨兴全    

第一导师单位:

 石河子大学    

完成日期:

 2024-05-09    

答辩日期:

 2024-05-10    

外文题名:

 Research on the Implementation Motivation and Performance of Jilin Chemical Fibre Refocusing Strategy    

中文关键词:

 归核化战略 ; 实施效果 ; 核心能力 ; 吉林化纤     

外文关键词:

 Refocusing Strategy ; Implementation effect ; core competency ; Jilin Chemical Fibre     

中文摘要:

随着社会经济不断发展,部分国有企业出于分散风险、扩大规模和实现规模效应等因素进行多元化发展。但是部分国有企业盲目开展多元化经营使得各业务之间没有产生良好的协同效应,反而导致资源配置效率降低,丧失原本的竞争优势,阻碍企业发展。党的二十大进一步提出国有企业必须集中精力于主营业务的深入发展,剥离清退非主业、非优势业务和低效、无效资产,提升资源配置效率和企业核心竞争力。国有企业实施归核化战略聚焦发展核心业务,进而提升企业核心竞争力,对企业未来发展具有重要意义。

本文选取国有企业吉林化纤为分析对象,以资源基础理论和核心能力理论等多种理论为基础,采用文献研究法、案例研究法和事件研究法等方法,研究吉林化纤实施归核化得动因、路径和效果。研究发现:吉林化纤实施归核化是结合社会环境和自身发展状况进行的选择。党的十八以来,党中央和国务院对国企改革提出突出主业等要求,吉林化纤作为国有化纤制造业企业响应国家政策责无旁贷。吉林化纤产品多元化发展的多种产品业务在竞争不占优势甚至亏损,吉林化纤剥离低盈利和非核心业务,集中资源发展核心业务,有助于提高主业核心竞争力。吉林化纤主要通过扩张路径和收缩路径来实施归核化,通过五个核心竞争力特征确定吉林化纤企业核心能力为粘胶纤维的生产、研发和销售,核心业务为粘胶长丝产品业务。吉林化纤通过剥离非核心和非优势产品业务进行收缩,降低企业负债水平,整合资源发展主业。进而围绕核心能力进行扩张,通过投入资金进行研发来增强核心业务,发展核心业务竞争力;对原有粘胶长丝产品进行优化,使其更受消费者喜爱,增强核心产品业务的市场竞争力;与其他企业进行战略合作,打通“原丝-碳丝-复合材料”全产业链,追求新的利润增长点。吉林化纤归核化战略短期实施效果显著,整体具有积极作用。

通过分析吉林化纤在实施归核化战略的具体情况,对于进一步优化吉林化纤归核化战略效果提出三点建议:增加研发投入,提升核心产品业务竞争优势;吸引高素质人才,促进企业长期稳定发展;优化融资结构以提升资金利用效率。通过对吉林化纤实施归核化战略的全过程分析得到三点启示:归核化战略有助于摆脱过度多元化困局;成功实施归核化战略的关键路径是增强核心业务;归核化战略是一个长期的过程,实施归核化的收缩路径和扩张路径都不可能一蹴而就。

外文摘要:

With the continuous development of social economy, some state-owned enterprises have diversified their development for the sake of diversifying risks, expanding their scale and achieving economies of scale. However, some state-owned enterprises blindly carry out diversified operations, so that there is no good synergy between the various businesses, but instead leads to the reduction of resource allocation efficiency, the loss of the original competitive advantage, and hinders the development of enterprises. The 20th National Congress of the Communist Party of China further proposed that state-owned enterprises must focus on the in-depth development of their main business, divest and clear non-main business, non-advantageous business and inefficient and ineffective assets, and improve the efficiency of resource allocation and the core competitiveness of enterprises. The implementation of the naturalization strategy of state-owned enterprises focuses on the development of core business, and then enhances the core competitiveness of enterprises, which is of great significance to the future development of enterprises.

Based on various theories such as resource base theory and core capability theory, this theory selects the state-owned enterprise Jilin Chemical Fiber as the analysis object, and uses the literature research method, case study method and event research method to study the motivation, path and effect of the implementation of Jilin Chemical Fiber. The results show that the implementation of nucleation of Jilin Chemical Fiber is a choice based on the social environment and its own development status. Since the 18th anniversary of the Communist Party of China, the Party Central Committee and the State Council have put forward requirements for the reform of state-owned enterprises to highlight the main business, and Jilin Chemical Fiber as a state-owned chemical fiber manufacturing enterprise has the unshirkable responsibility to respond to national policies. Jilin Chemical Fiber Products diversified development of a variety of product business in the competition does not have an advantage or even losses, Jilin Chemical Fiber strips off low-profit and non-core business, concentrates resources on the development of core business, helps to improve the core competitiveness of the main business. Jilin Chemical Fiber mainly implements nucleation through expansion path and shrinkage path, and determines that the core competence of Jilin Chemical Fiber Enterprise is the production, R&D and sales of viscose fiber, and the core business is viscose filament product business. Jilin Chemical Fiber has contracted by divesting non-core and non-advantageous product businesses, reducing the debt level of enterprises, and integrating resources to develop its main business. In addition, we will expand around our core capabilities, enhance our core business and develop our core business competitiveness by investing in R&D. Optimize the original viscose filament products to make them more popular with consumers and enhance the market competitiveness of the core product business; Carry out strategic cooperation with other enterprises, open up the whole industrial chain of "precursor-carbon filament-composite materials", and pursue new profit growth points. The short-term implementation of the chemical fiber naturalization strategy in Jilin has achieved remarkable results and has a positive effect as a whole.

By analyzing the specific situation of Jilin Chemical Fiber in the implementation of the normalization strategy, three suggestions are put forward to further optimize the effect of Jilin Chemical Fiber Naturalization Strategy: increase R&D investment and enhance the competitive advantage of core product business; Attract high-quality talents and promote the long-term and stable development of enterprises; Optimize the financing structure to improve the efficiency of capital utilization. Through the analysis of the whole process of the implementation of the nucleation strategy of Jilin Chemical Fiber, three enlightenments are obtained: the nucleation strategy is helpful to get rid of the dilemma of excessive diversification; The critical path to a successful implementation of a naturalization strategy is to strengthen the core business; The strategy of naturalization is a long-term process, and neither the path of contraction nor the path of expansion of the implementation of naturalization can be achieved overnight.

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中图分类号:

 F23    

开放日期:

 2024-05-21    

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