资产重组对我国上市公司绩效的影响及实证分析

采用主成分分析法,对上市公司重组前后的财务数据指标进行实证研究.通过对会计指标、变量的选取,建立了财务分析模型,对样本进行了计算处理,分析检验和比较,得出结论:在我国现阶段股权转让和资产剥离的重组绩效较好;而收购兼并和资产置换重组的绩效则不尽人意.结合我国实际情况指出了现阶段在资产重组中应注意的问题,提出了市场化、理性化的重组建议.

Impact of the Asset Reorganization Upon the Achievement of Listed Companies

By compraring the financial datas of come into the maket company after reorganization,Draw conclusion by comparing and dealing with the samples that reorganizations through share assignment and asset seperation have a good effect while acquisition .merger and assect switch have a much less satisfactory effect , with a mention to the problems of reorganization at present , this article puts forward the proposal of a marketed and rational reorganization.