混合所有制改革背景下舍得酒业控股股东利益攫取行为研究  

作　　者：张憬 

机构地区：[1]湖北工业大学

出　　处：《中国乡镇企业会计》2022年第6期78-80,共3页

摘　　要：随着国民经济的快速发展,2013年由我国国家总书记习近平主持的中共十八届三中全会,特别提出了我国混合所有制改革的这一审议,全面审核了《中共中央关于全面深化改革若干重大问题的决定》,这次会议将混改的主要领域集中于财政、金融、价格和企业这几个方面。2019年年底召开的中央经济工作会议指出,要持续加速推进国资国企改革国家,逐渐推动国企混合所有制改革,并适当减少国有股份的比例,以吸引民间资本参与投资,为国企注入新的活力,在我国的这一项政策中,国有企业的混改之中,经常伴随着内部控制失效、新股东侵占上市公司资产等现象,本文以舍得酒业股份有限公司引入战略投资者-天洋控股集团为例,深入分析舍得引入进行混改的动因,过程以及带来的风险和启示。With the rapid development of the national economy,the Third Plenary Session of the 18th Central Commit-tee of the Communist Party of my country chaired by General Secretary Xi Jinping in 2013 specially put forward this review of my oounty's mixed ownership reform,and comprehensively reviewed the"The Central Coomitte of the Communist Party of China on Comprehensively Deepening Reform"Deeisions on Several Major Issues",this meeting foeused the main areas of mixed--ownership reform on finance,prices and enterprises.The Central Economie Work Conference held at the end of 2019 pointed out that it i ncessary to continue to accelerate the reform of state-owned assets and state-owned enterprises,gradually promote the reform of mixed ownership of state-owned enterprises,and appropriately reduce the proportion of state-owned shares,so 89 to attract private capital to participate in investnent and inject new vitality into state--owned en-terprises.In this policy of our country,the mixed reform of state--owned enterprises is often acompanied by the failure of intermal control and the encroachment of assets of listed companies by new shareholders.For example,indepth analysis of the motivation,process,risks and enlightenment brought about by the introduction of mixed reform.

关 键 词：混合所有制改革 战略投资者 舍得酒业 

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