| Corporate merger and reorganization is to optimize the ownership structure, means to distribute resources, is the world of academia to discuss and study a forever topic. The steel industry is the pillar industry of national economy, under the global financial crisis, the domestic iron and steel enterprises more and more pressure, seeking merger and reorganization will become the important choice.In order to research and analysis of China’s iron and steel industry merger and reorganization of listed enterprises after the performance, the article with our country iron and steel enterprise merger and reorganization strategy goal oriented, construction of M&A performance evaluation index system, and nearly ten years of China M&A large iron and steel enterprise as sample, establishment of M&A performance factor analysis model, of a sample of enterprises comprehensive evaluation of performance of mergers and acquisitions.The research significance of the paper is based on the empirical analysis the conclusion, summarizes our country iron and steel industry listing Corporation merger and reorganization activities after the problem that is worth to think and solve a proposal. The iron and steel enterprises in China to resolve the existing contradiction, improve the ability of independent innovation, the development of circular economy, implementation can develop continuously, become steely powerful nation have important significance. |