【作者】 张琳琳；

【导师】 印浩；

【作者基本信息】 同济大学 ， 会计学， 2006， 硕士

【摘要】 资产剥离在近年来的上市公司资产重组中所占的比例呈明显上升趋势,然而专门对此的研究却不多。本文就资产剥离的动因进行深入研究,并结合我国实际进行合理分类,在此基础上研究资产剥离和企业绩效的关系,揭示两者间稳定的联系。 资产剥离对企业绩效影响的研究比较普遍,但是却难有定论。不同学者在不同年份对两者关系的研究有不同的结论。有认为企业进行资产剥离能提高企业的绩效,有认为剥离不能给企业带来绩效的增长。本文创新之处在于将资产剥离按其剥离动因进行分类,然后针对各动因类别分别分析其与剥离绩效的联系。这样经过分类的研究,期望得到具有稳定性的结论。同时本文对这种分类研究的方法进行了可行性证实,证明了分类的有效性。 文章从整体上分为两大部分,第一部分为理论研究部分,详细整理介绍了国内外对资产剥离的研究成果,国内外资产剥离的历史和现状,以及介绍了国内外学者绩效的研究方法和结论;第二部分为实证研究部分,本文选取了2002年沪市发生资产剥离的上市公司作为研究对象整体,从中筛选出符合研究限制条件的样本,进行分类研究从而得出相关结论。更多还原

【Abstract】 Corporate divestiture became popular these years among list companies, however the special research for it is not so popular. This dissertation will give a deep research to the reason of divestitureand classify it into several groups according to our national reality, which is the base of discovering the stable relationship between divestiture and the effect.Recearch of the relationship between divestiture and effect is popular, however without a conclusion. Different writers gave the different results based on defferent samples in different years. This dissertation will try to solve this problem by improving the research method to discover the true effect divestiture make to enterprise.There are two parts in this dissertation, the first one is about theory. The writer arranged various theories contributed by different scholars worldwide which build the stable base-stone for the next part. Then use the list companies from ShangHai stock market as the samples to do the research and make the conclusion at last.更多还原