公司重组是一种复杂的多维度社会经济现象。国外学者从多个不同的理论视角出发,对这种社会经济现象进行了剖析,但始终缺乏一个综合性分析框架。本文在回顾了以往公司重组研究常用的理论视角的基础上,引入了制度理论和资源基础理论作为整合工具,构建了一个综合分析模型,并运用这个模型说明了通过公司重组创造竞争优势的动态过程。 Corporate restructuring is a complex multi-dimensional socio-economic phenomenon. Foreign scholars have analyzed this kind of social economic phenomenon from many different theoretical perspectives, but they always lack a comprehensive analytical framework. On the basis of reviewing the common theoretical perspectives used in corporate restructuring research in the past, this paper introduces institutional theory and basic theory of resources as an integrated tool, constructs a comprehensive analysis model and uses this model to illustrate the dynamic process of creating competitive advantage through corporate restructuring .