【摘要】 在市场经济条件下 ,通过兼并收购等资产重组方式 ,吸收外部资源 ,扩大企业经营规模 ,是现代企业发展的重要途径。中国上市公司的资产重组应坚持资产重组和结构调整相结合的原则 ,根据企业产权结构选择不同的重组模式。这些模式包括存量资产剥离型、原续主体控股型、授权经营型、借壳上市型以及收购兼并型。在确定资产重组模式选择的同时 ,还应完善各种配套措施及政策 ,如健全有关的法律法规、完善投资银行体系和创造良好的资本运营环境等。更多还原

【Abstract】 It is an important approach for modern enterprises to absorb external resources and enlarge business scope through reorganization of assets by ways of merging or purchasing under the circumstance of market economy. Reorganization of assets in Chinese listed company should combine reorganization of assets with structural adjustment, according to its proprietary structure so as to chose a suitable pattern such as stock assets stripping, original company holding, authorized operating, listing under other company’s name, or emerging and purchasing. It is also fatal to improve appropriate measures and policies of perfecting regulations, improving steadily investment banking system and ameliorating capital running environment.更多还原