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in business growth , and some to diversify , some in order to enter the high-tech industry , and some use the cash to acquire or undertake the debt by way of reorganization is completed management integration more difficult in the short term will not be able to achieve restructuring purposes , but will also affect the company's existing assets operating conditions .

Portfolio restructuring effect is more obvious , companies use a variety of restructuring of the enterprise resource optimization, various recombinant methods complement each other , their combined effect is better.

Through theoretical and empirical analysis to obtain the following results :
(l) the development of the market economy, the reorganization of assets to capital management stage a special product , which accelerates the process of capital accumulation , and guide the optimal allocation of social resources , the rapid socio-economic development has played a catalytic role.

( 2 ) the development of the reorganization of assets subject to the industrial structure and the governance structure of the impact, but also by the capital markets and the impact of the credit system . Through China's capital market and corporate asset restructuring the existing problems are analyzed and concluded: To further improve and develop China's capital market , establish and improve market regulation and reform corporate governance structure, reorganization of assets for enterprises to provide a good external environment and trade market.

( 3 ) through the theory and practice analysis, business case choose to combine their restructuring model for enterprise development , so that the effect of a substantial reorganization of assets .

( 4 ) Through the reorganization of listed companies in a variety of modes of performance studies , found that the current asset restructuring of listed companies in China did not achieve the expected results, many companies focus only on short-term benefits as well as corporate restructuring market performance , and not as a corporate reorganization of assets development strategy , which is the core competitiveness of Chinese enterprises to improve the overall level of diffuse than one reason .

Inadequacies:
① in the establishment of asset restructuring performance evaluation indicators, the indicators and their weights relationship has yet to be determined practice test , and analyze and judge according to different purposes , focusing on the extent of each index will be different , the right to determine the number of we must change.

② asset restructuring performance evaluation system for the validation process, due to the selected data interval duration is too short , it may not be fully and correctly reflect the real market rules, due to data collection difficulties , there is no calendar year on the restructuring of the enterprise continuous data can not be the effects of the reorganization of dynamic verification .

Recommendation: To change the traditional thinking of their own to improve the efficiency of the reorganization of assets : (l) for the restructuring of strategic development goals motive , should not seek short-term benefits , ignoring the long-term development . ( 2 ) strengthen the core business, strengthen the management integration efforts . ( 3 ) in the restructuring implement