本文借鉴国内外学者对公司资产重组绩效理论研究,以及实证案例研究的基础上,对中国上市公司资产重组行为采用会计研究方法进行研究,通过对中国上市公司资产重组绩效的实证分析,发现资产重组对上市公司的绩效并没有明显的提升作用,恰恰相反的是,它们的绩效呈逐年下滑的趋势。本文在对它们进行深层次的分类实证分析,发现各类资产重组对上市公司的绩效影响和对整体的研究结果几乎一致。但值得说明的是,根据实证结果和统计资料的结合分析,本文得出发生资产置换的上市公司存在着明显的利用关联方重组进行财务报表粉饰的行为。 Based on the domestic and foreign scholars’ theoretical research on the performance of corporate assets reorganization and the empirical case studies, this paper studies the methods of accounting research on the assets reorganization of listed companies in China. Through the empirical analysis of the performance of listed companies in China, The performance of listed companies did not significantly enhance the role, on the contrary, their performance showed a downward trend year by year. This article carries on the deep classification empirical analysis to them, and finds that the performance impact of various assets reorganization on listed companies is almost the same as the overall research results. However, it is worth noting that based on the combination of empirical results and statistical data, this paper concludes that there is an obvious behavior of listed companies that have taken place in the asset swap, using related party restructurings to prepare their financial statements.