摘要：为了在市场竞争中保持优势不少公司选择了同一控制下企业重组，通过同一控制下企业重组可以重新配置人力、资产、管理等要素，这是优化企业资源配置的一种重要形式，同时还能产生协同效应和市场效应形成经济资源的联合。重组成功与否的最终评判标准是企业盈利能力的提升和利润的增长，而多数企业重组后的绩效并没有达到标准。本文通过对上汽兼并华域案例的分析发现同一控制下企业重组能给企业带来拓宽市场和扩大规模的效果，拓宽市场有利于增加销量提升收入，但是规模扩大过快反而会因为管理能力不足使得成本上升，经过综合分析得出的结论是案例公司重组后盈利能力下降了。因此在进行同一控制下企业重组时需要合理规划好重组规模，并且重视重组后的整合问题。61948

毕业论文关键词： 同一控制；企业重组；盈利能力

The Influence Of Enterprise Restructuring Under The Same Control On Profitability——Take SAIC Motor Restructured HUAYU Automotive Systems Company Limited For Example

Abstract: In order to keep advantages in the market competition, many companies choose to restructure under the same control. Through restructuring under the same control we can reallocate labor, assets, management and other factors. This is a kind of important form of optimization configuration of enterprise resource. At the same time it also can produce synergies and market effect and formed a combination of economic resources. The final judgment of the corporate restructuring is the ascension of corporate profitability and profit growth, while most of the corporate restructuring performance is not up to standard. Through the analysis of the case of SAIC motor restructured HUAYU automotive the article found that the corporate restructuring under the same control can help the company widening the market and scale. Sales revenue can be increased by widening the market. But when the growth of the scale is too fast it will cause costs rising because of lack of management ability. Through a comprehensive analysis of the case, we came to a conclusion that the profitability of the company in this case has declined. Therefore we need to reasonably plan restructuring scale before the corporate restructuring under the same control and pay enough attention to the integration problems after restructuring. 

Key Words:  under the same control; corporate restructuring; profitability

目 录

引言 1

一、 同一控制下企业重组概述 2

（一） 同一控制下企业重组的概念 2

（二） 同一控制下企业重组的特点 2

二、 同一控制下企业重组现状和存在的问题 3

（一） 同一控制下企业重组现状 3

1、 同一控制下企业重组的主体 3

2、 同一控制下重组企业的规模 3

3、 同一控制下企业重组的结果 3

（二） 同一控制下企业重组存在的问题 4

1、 对重组认识上的不足 4

2、 对重组后的整合不够重视