| In recent years,the development of China’s securities market has made remarkable achievements.The market is constantly changing,and the overall strength of listed companies is facing a severe test.Many aspects of the company’s operation should be combined with the actual changes,take scientific programs to promote their own improvement.How to use capital effectively,gain competitive advantage and seek long-term development of enterprises through capital concentration has become a particularly important strategic goal of enterprises.From the national point of view,asset restructuring can effectively play the effectiveness of funds,combine it with the most important fields and industries,adopt a new layout,and inject new strength into the development of the national economy.Therefore,the impact of asset restructuring is huge,which can effectively solve the problem of resource allocation in the capital market in coordination with the progress of modern economy.It can also provide reference for the revitalization of listed companies.We should deeply understand the market changes and choose new forms to facilitate the optimization of industrial structure.Starting from different levels,comprehensively enhance the comprehensive strength of the company to help the company win in the market competition and win the maximum profit.The main body of reorganization activities has also changed in the continuous development.It used to be dominated by state-owned enterprises,but now it has established relations with private enterprises and foreign-funded enterprises,with more and more diversified means.It has always been a key topic to study the causes,purposes and performance of enterprise asset restructuring.It is of great significance both in theory and in practice.DK stock company is a state-owned listed company.Its main business at first was to develop mining products.Since 2014,the market of mineral products in the international environment has been in trouble,and the prices have fallen sharply,resulting in the extremely unsatisfactory performance of related companies.In 2015,in order to realize the transformation and upgrading of enterprises,DK Co.,Ltd.successively acquired 7 non mining enterprises by means of M & A,entrusted management,capital increase and new company establishment.In the same year,DK quickly realized turning losses into profits.At the same time,its business scope changed from mining industry to comprehensive industry,realizing the goal ofdiversified operation.DK stock company this time carries on the reorganization,has certain reference value.Through consulting the relevant financial data,this paper combines the financial index performance with EVA index performance,analyzes the asset restructuring,and finally obtains the important information related to asset restructuring.As a typical case,DK company’s asset restructuring research has attracted much attention.In the whole research process,it also gets enlightenment from different knowledge.At the same time,it also provides reference and Enlightenment for other listed companies. |