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First, the current extent of the liabilities listed companies in China generally too high, and the debt structure is irrational, thus improving the quality of assets after the reorganization should behave as short-term and long-term solvency significantly improved. Here the net asset ratio and liquidity ratio were to reflect the listed company 's long-term and short-term solvency. The larger of these two indicators , suggesting that the stronger the listed company's solvency . Of which:

Net assets ratio = Net assets / total assets end of period
Current Ratio = Current Assets end of period / balance of current liabilities

第二，相同的资产在不同的管理方式下对于实现企业目标往往会起到截然不同的作用。上市公司经过资产重组后，资产质量的提高也应表现为上市公司的资产管理能力的提高，富有成效的资产重组能够提高资产方面的管理能力。这里用应收账款周转率、总资产周转率和存货周转率三个指标来反映上市公司在资产管理方面的能力，其指标值越大，则表明上市公司资产管理能力越强。

Second, the same asset in different management modes for achieving business goals tend to play a very different role. Listed company after the reorganization of assets , asset quality should improve the performance of listed companies, asset management capabilities, productive assets reorganization of assets to improve management capability . Here with the accounts receivable turnover ratio , total asset turnover and inventory turnover rate three indicators to reflect the listed companies in the asset management capability , and its index value is larger, the asset management capabilities of listed companies showed stronger . Of which:

Accounts receivable turnover ratio = main business income / Average accounts receivable, net
Total assets turnover = main business income / Average total assets
Inventory Turnover = COGS / Average net inventory

第三，由于存在报表性重组，且不少公司在进行重组时存在“利润包装”的色彩，因此重组后的利润指标因包含了很大比例的一次性非经营性收益往往都会有相当不错的改观，但却不能真实地反映重组的效果。

Third, due to the presence of recombinant reports , and many companies during the reorganization exist " profits packaging" of color, so after the reorganization of profit targets because it contains a large proportion of one-time non -operating income will tend to have a pretty good change, but it can not truly reflect the effects of restructuring . Development is the main business enterprises to achieve long-term goals. Main business distinct rates used here and the main business profit margins to reflect the main business situation . Index value greater, indicating that his landlord camp situation better.

Equity transfer reorganization of listed companies is a second important mode. Since 1997 , the proportion of the equity transfer has remained at about 25% , accounting for the total number of asset restructuring l / 4, most of which are listed companies for the first or second largest shareholder equity transfer . Equity transfer is usually a precursor to the reorganization of assets , many large-scale changes in equity is the new major shareholder of the company for further restructuring began , for the subsequent injection of assets , asset replacement and other restructuring activities was foreshadowing . In this way , the " backdoor listing ", " RTO " is the restructuring of many companies to take equity transfer the real purpose , which is China's capital market listed company " shell" scarcit