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近年来上市公司通过资产重组获得更多的经济效益和社会效益的成功案例有很多,所以好多公司为了增强自己在复杂的经济社会中的竞争力,选择通过资产重组来扩大自己的规模,通过资产重组来使自己的公司整体上的绩效得到有效的提升和发展。实际上资产重组虽然能够在一定程度上促进企业结构的调整和变化,还能促进企业资源的优化配置,在一定程度上提高上市公司发展的速度,但是只有选择适合自己公司资产重组的方式,不断的提高资产重组的绩效才能达到上市公司实施资产重组手段的初衷。作为在我国特殊的转轨经济背景下产生的经济行为,上市公司资产重组究竟有没有给参与人及社会带来效益?效益的大小又受到哪些因素的影响?对这些问题的回答关系到企业今后资产重组行为模式的选择。本文通过论述近年来资产重组获得更多绩效的公司,对上市公司资产重组进行了概述,对各个重组方式的主要理论和重组绩效实证进行了研究,进一步提出了提高上市公司资产重组绩效的建议。
In recent years, there are many successful cases of listed companies getting more economic and social benefits through reorganization of assets. Therefore, in order to enhance their competitiveness in a complicated economy and society, many companies choose to expand their scale through assets reorganization, Restructuring to make their own company’s overall performance has been effectively upgrade and development. In fact, asset restructuring can promote the adjustment and change of enterprise structure to a certain extent, but also promote the optimal allocation of enterprise resources to a certain extent, improve the speed of the development of listed companies, but only choose the appropriate way for their own corporate assets reorganization Improve the performance of asset restructuring in order to achieve the original intention of listed companies to implement the means of asset restructuring. As a result of the economic behavior arising from the special transitional economy in our country, whether the assets reorganization of listed companies bring benefits to the participants and the society? What are the effects on the size of the benefits? The answers to these questions are related to the future assets The choice of reorganization behavior pattern. This article discusses the assets reorganization of listed companies through the discussion of companies that have obtained more performance in reorganization in recent years. The main theories of each reorganization method and the demonstration of reorganization performance are studied, and the suggestions of improving the reorganization performance of listed companies are further proposed.