上市公司资产重组绩效分析毕业论文.docVIP

毕业论文 （2010届） 上市公司资产重组绩效分析 摘 要 近年来，伴随着我国经济增长方式的转变，经济结构的调整以及我国证券市场的发展，上市公司的资产重组高潮迭起。2008年5月18日中国证监会正式发布《上市公司重大资产重组管理办法》，这是完善我国证券市场基础性制度建设的又一重大举措，标志着上市公司并购重组迈入了规范与发展并举的新阶段。但资产重组是否真的能使企业获得预期收益，目前学者们对此并未达成共识。为了使上市公司可以更好的运用资产重组这一方式完善公司治理结构和优化资源配置等，探讨我国上市公司资产重组与绩效的关系及其影响，具有重要的理论及现实意义。本文以资产重组为契机，在以往研究的理论基础上，围绕上市公司资产重组和公司绩效的关系。以泛海建设为例，分析资产重组对泛海建设的绩效影响。 关键词：资产重组；重组绩效；重组方式Abstract In recent years, with Chinas economic growth mode transformation, economic restructuring and the development of securities markets, asset restructuring of listed companies reach the climax. May 18, 2008 the official China Securities Regulatory Commission issued a major asset restructuring of listed companies management approach, which is to improve the institutional infrastructure for Chinas securities market is another important measure, marking the merger and reorganization of listed companies into both the specification and development The new stage。The success of the reorganization of assets and otherwise directly related to the standardization of Chinas securities market, further related to the success of Chinas economic structural adjustment。However, the reorganization of assets to enable businesses to really get the expected return, the scholars at present no consensus on this。Therefore, in order to make better use of public assets of the company reorganization in this way improve the corporate governance structure and optimize resource allocation, asset restructuring of listed companies in China and the relationship between performance and its impact, has important theoretical and practical significance. In this paper, asset restructuring as an opportunity to study in the past based on the theory surrounding the reorganization of listed companies and corporate performance relationship.? Keywords: Asset Restructuring; Restructuring Performance; Restructuring Recombination 目 录 1 资产重组理论概述 1 1.1 资产重组的概念 1 1.2 资产重组的方式 2 1.2.1 收购兼并 2 1.2.2 股权转让 3 1.2.3 资产剥离 3 1.2.4 资产置换 3 1.2.5 其他资产重组 4 1.3 资产