影响上市公司经营决策与管理质量的因素很多,资产注入就是其中的重要因素之一。由资产注入所引发的各类问题,也是目前中国证券市场上探讨的焦点之一。笔者认为,资产注入背后所隐含的经济动因是决定这一行为本身成功与否的关键。(一)资产注入的经济动因分析在理论上,资产注入是指上市公司的控股公司从本身经济利益最大化和经营安全性角度出发,为了增强上市公司 There are many factors that affect the quality of management decision-making and management of listed companies. Asset injection is one of the important factors. All kinds of problems caused by asset injection are also one of the focuses explored in China’s securities market. The author believes that the implied economic motivation behind the asset injection is the key to determining the success of this act itself. (A) the economic motivation analysis of asset injection In theory, asset injection refers to the holding company of listed companies from the perspective of maximizing their own economic interests and business safety, in order to enhance the listed company