中国上市公司资产重组绩效实证研究  

An Empirical Research on the Restructuring Performance of Chinese Listed Companies

作　　者：洪金珠[1] 

机构地区：[1]安徽大学工商行政管理学院,安徽合肥230000

出　　处：《财贸研究》2004年第2期50-58,共9页Finance and Trade Research

摘　　要：伴随着我国经济增长方式的转变 ,国有企业改革的深化 ,经济结构的调整和国有经济的战略性改组 ,以及我国证券市场的发展 ,资产重组活动蓬勃发展、高潮迭起。资产重组绩效的好坏不仅关系到公司业绩的提升 ,更重要的是在一定程度上影响以上政策的顺利实施。所以 ,对此进行深入细致的研究 ,具有十分重要的理论和现实意义。Following the transformation pattern of economic growth in our country, the deepening of the SOE reform, the adjustment of economic structure, the strategic reorganization of the state-owned economy and the development of the security market, the restructuring of Chinese listed companies grows vigorously. The performance of restructuring is very important to the promotion of company achievements. It also influences the smooth implementation of the above policies. So research on restructuring of listed companies is of great significance.

关 键 词：中国 上市公司 资产重组 证券市场 绩效评价 资源配置 资产置换 EPS 每股收益 净资产收益率 

分 类 号：F279.246[经济管理—企业管理] F832.51[经济管理—国民经济]