分拆上市的动因及绩效研究——以G公司分拆Z公司为例  

作　　者：李志成 王一冰 

机构地区：[1]内蒙古科技大学,内蒙古包头014010 [2]包头师范学院,内蒙古包头014010

出　　处：《中国科技产业》2024年第12期53-57,共5页Science & Technology Industry of China

摘　　要：本文通过分析G公司分拆Z公司上市的过程、动因和绩效影响,为其他企业分拆上市提供参考。研究发现,分拆上市有助于G公司和Z公司优化资源配置、提高运营效率和市场响应速度,同时通过技术创新和市场拓展,增强了企业的竞争力。此外,分拆上市还提升了企业的财务透明度和公司治理水平,有利于资本市场对公司不同业务进行合理估值,实现全体股东利益的最大化。This paper analyzes the process,motivation,and performance impact of Company G's spin-off and listing of Company Z,providing a reference for other companies considering a spin-off and listing.The study finds that the spin-off and listing help both Company G and Company Z to optimize resource allocation,improve operational efficiency,and market response speed.At the same time,through technological innovation and market expansion,the competitiveness of the companies has been enhanced.Additionally,the spin-off and listing have increased the financial transparency and corporate governance level of the companies,which is beneficial for the capital market to reasonably value the company's different businesses and maximize the interests of all shareholders.

关 键 词：分拆上市 动因 绩效 

分 类 号：F832.51[经济管理—金融学] F49