上市公司重整之路管理绩效探索  

Exploration on the Management Performance of the Reorganization of Listed Companies

作　　者：张秋子 Qiuzi Zhang(Evergrande School of Management,Wuhan University of Science and Technology,Wuhan,Hubei,430070,China)

机构地区：[1]武汉科技大学恒大管理学院,湖北武汉430070

出　　处：《管理科学与研究（中英文版）》2022年第6期190-194,共5页Management Science and Research

摘　　要：新时代社会发展条件下,市场竞争愈发激烈,公司经营如同逆水行舟,不进则退,在这样的经营环境中,部分行业公司逐步落后于社会经济发展的要求,出现了产能过剩、科研投入不足、供需目标不明确、经营能力落后等问题,不乏上市公司因此而陷入财务困境,甚至申请破产清算,然而公司破产清算对于各方利益相关者而言弊大于利,相较而言,濒临破产但却又再生希望的公司实行破产清算能博得多赢的机会,因此,研究上市公司如何做好破产重整后的绩效管理工作极具意义。对本文将简述公司破产重整的内涵,分析破产重整的合理性,并指出破产重整公司在绩效管理中存在的不足,从绩效管理体系、财务预算管理、政策信息把控、绩效管理队伍以及数字信息技术的应用五个方面对上市公司破产重整的绩效管理提出相应建议,以望推动此类公司能顺利摆脱经营困境,重新跟上时代社会发展的需要,回归健康发展的轨道。Under the conditions of social development in the new era,market competition is becoming more and more fierce,and the company's operation is like a boat against the current.In such an operating environment,companies in some industries gradually fall behind the requirements of social and economic development,resulting in problems such as overcapacity,insufficient investment in scientific research,unclear supply and demand targets,and backward management capacity,and many listed companies fall into financial difficulties.However,bankruptcy liquidation of a company does more harm than good to all stakeholders.In contrast,bankruptcy liquidation of a company on the verge of bankruptcy but with renewed hope can win many opportunities.Therefore,it is of great significance to study how listed companies do a good job in performance management after bankruptcy reorganization.This paper will briefly describe the connotation of the company's bankruptcy reorganization,analyze the rationality of bankruptcy reorganization,and point out the existing deficiencies in the performance management of bankruptcy reorganization companies,from the performance management system,financial budget management,policy information control,performance management team and the application of digital information technology five aspects of the performance management of listed companies bankruptcy reorganization put forward corresponding suggestions.In order to promote this kind of company can smoothly get rid of the operating difficulties,catch up with the needs of the social development of The Times,return to the track of healthy development.

关 键 词：上市公司 公司破产重整 公司绩效管理 

分 类 号：F27[经济管理—企业管理]