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从安然公司到世通公司,从默克公司再到施乐公司,甚至还有世界五大会计师事务所之一的安达信,美国证券市场一连串公司利润造假事件,引起美国股市剧烈动荡,对美国经济复苏造成致命打击,对世界经济也造成极大的负面影响。再看我国上市公司近年来发生的资产重组,我们也发现了一些稀奇古怪的事情。 据报道:四川一家公司将其持有的价值为1.8亿元的某风景旅游公司95％的股权无偿赠送给另一家上市公司。广州一家公司在与另一家上市公司进行资产置换过程中,也曾无偿赠与这家公司2.19亿元资产。令人吃惊的是,不等价交换,无偿赠与,用优质资产置换劣质资产,无代价接受被重组方的不良资产,已经成为重组劣质亏损公司的惯用手法。
From Enron to WorldCom, from Merck to Xerox and even to Andersen, one of the top five accounting firms in the United States, a series of corporate frauds and frauds in the U.S. securities market caused severe turmoil in the U.S. stock market and a revival of the U.S. economy Causing a fatal blow that has also had a tremendous negative impact on the world economy. Looking at the reorganization of assets of listed companies in China in recent years, we also found some weird things. It is reported that a company in Sichuan donated 95% of the equity of a scenic travel company with a value of 180 million yuan to another listed company for free. A company in Guangzhou with another listed company for asset replacement process, has also given this company 219 million yuan in assets. What is surprising is that it has become a common practice for companies to reorganize inferior companies to lose money by accepting unequal exchange, giving money at no cost, replacing inferior assets with high-quality assets, and accepting the non-performing assets of the reorganized party without any consideration.