英语论文网

Corporate reorganization of assets is an important part of development strategy , establishment of China's enterprise restructuring is to achieve the desired effect of recombinant important guarantee for solving the stage of China's capital market and corporate restructuring problems of great significance.

上市公司资产重组方式的研究工作是困难而复杂的。本论文采用规范研究与实证分析相结合,主要采用实证分析手段对上市公司重组方式的进行研究。

Reorganization of listed companies approach research work is difficult and complex . In this thesis, normative research and empirical analysis , mainly by means of empirical analysis of listed companies in restructuring research.

本论文分为五章，第一章是总论篇，对资产重组作了基本概述。什么是资产重组?资产重组的理论基础是什么?这些问题却不是大家都十分清楚的。论文首先介绍了资产重组的理论及发展历程，系统的归纳了资产重组的内涵，界定了研究范畴。

This thesis is divided into five chapters , the first chapter is General articles, made for a basic overview of the reorganization of assets . What is the asset restructuring ? Asset restructuring theory is based on what ? These problems is not we are all very clear. Paper introduces the theory of asset restructuring and development process, the system summarizes the content of the reorganization of assets , defining the scope of the study . The second chapter describes the motivation and asset restructuring status of the reorganization of assets , such as the pursuit of synergies , reflecting Government's intention to seek separation value other motivation. Chapters III and IV is the thesis focus , and the third chapter is the reorganization of listed companies research ways to explain a variety of asset restructuring ( mergers and acquisitions , equity transfer, asset replacement, asset stripping , etc. ) as well as their characteristics and advantages and disadvantages. The fourth chapter is about the reorganization of listed companies performance evaluation . First of enterprise assets restructuring process various stakeholders to analyze and evaluate the performance model of asset restructuring and reorganization of various asset performance compared with some empirical analysis cited explanation . The fifth chapter is illustrated by the results of research papers , some shortcomings and some suggestions of asset reorganization .

In short , asset restructuring of China's economic development is of great significance , restructuring the way of economic development and improvement of important subject areas , the need to constantly study and research.

Reorganization of assets (asset recombination), in a broad sense refers to the company expansion, downsizing , the company changed ownership and control structure and internal business restructuring and other acts and activities. In the narrow sense, it refers to rescue troubled companies , restructuring is aimed at making these companies to restore stability and continued viability of the business , and to protect the interests of investors and creditors . Restructuring activities of the company, not just those in the dominant market share of large companies , there are many aspects of those reasons and because of the well-known and unknown troubled companies, such as China 's ST corporate restructuring .

For the purposes of organizational resources . In the reorganization of assets , the enterprise organizational resources are often needs to be reconfigured , the organ