【摘要】 我国企业的资产剥离是伴随着国有企业改制上市的过程中出现和发展起来的,通过资产剥离达到改制上市条件是国有企业改革的重要途径。同时,随着我国证券市场的建立和发展,资产剥离也正逐步成为上市公司资本操作的一种重要工具。分析了湖北上市公司资产剥离情况,以6家上市公司为例,分析和比较了它们的资产剥离背景、资产剥离动因、资产剥离方案和资产剥离绩效。更多还原

【Abstract】 Spin-offs in China is created in the process of reorganization and going public of state-owned enterprises,which is an important measure to help state-owned enterprises to meet the requirements to be the listed companies.Meanwhile,it is gradually becoming an important tool of the capital operation conducted by listed companies.The current situation of spin-offs of listed companies in Hubei province is analyzed.Six companies are taken as samples to probe the backgrounds,motivations,projects and performances of their spin-offs.更多还原