Analysis And Appraisal On The Performance Of Assets Rearrangement Of State-holding Listed Company In Liaoning

The rearrangement of assets is concept of Chinese characteristics. It is a special result when the market economy develops into a stage of captical management. Moreover it is an important means of enterprise's scale enlargement and social resource disposition. At present, the state assets stock in Liaoning Provine is enormous, but the economic benefits are generally relatively bad. As the representative of Stated-owned enterprises, listed companies' whole situation is not optimist. How to solve the problem has already become an important subject then we try to ravitalize the Northeast old industrial base and develop the economy of Liaoning. Rearrangement of assets is a gongd solution. We can vitalize the state assets, improve the whole benbefit of listed company, accelarate the economic restructuring, perfect modern enterprise system, promote the development of the economy of Liaoning.Combining theory with practive, the thesis argues the basic theories of the rearrangement of assets at first. On this foundation, it analyses the basic situation and main charaterisics of the rearrangement of assets in Liaoning Provine, get some meaningful conclusion. The studies has shown that traditional trade is in the majority, while Hi-Tech trade is very few; The efficiency of the assets is not high; Profit ability is bad; Refinance ability is insufficient. Then we structure a financial appraise system and confirm index right after questionnaive enbestingation. Through analysis, we find that the overall result of assets rearrangement is obvious. The result of annex and purchase is the best, while the result of assets repacement is the worst. Based on the analysis mentioned above, the thesis appraises the result of assets rearrangement from the pros and cons, point out the positive role of recombination, summaryes the existing problems.