Research On The Performance Of The Restructuring Of The State Capital

Asset restructuring as a market economy under the conditions of enterprises,the basic means to optimize the allocation of resources in deepening the reform of state-owned enterprises,promote the rational flow and optimized allocation of state-owned assets,accelerating the strategic adjustment of state-owned economic layout and structure plays a more and more important role,asset restructuring has become the development direction of reform of listed companies.With the development of China's capital market,the asset reorganization is in full swing in China,and the scale of asset reorganization is increasing year by year.The major assets reorganization management method promulgated by the CSRC provides guidance and specification for the rules and methods to be followed for asset reorganization.The assets reorganization of listed companies has entered a more complete and new stage.However,whether or not the listed company can achieve the improvement of performance due to various motives of asset reorganization,is more and more concerned by the theoretical circle and the regulatory layer.Therefore,it is of great practical significance to study the performance of assets reorganization of listed companies in China.This paper first analyzes and summarizes the theoretical literatures on the performance of asset reorganization at home and abroad,and then analyzes the related concepts of asset reorganization.Make the research content of this article have a basic understanding.On this basis,the theoretical basis of asset reorganization is introduced.In terms of research methods,there are two methods for studying the performance of asset reorganization at home and abroad,one is the event research method and the other is the accounting method.Based on the comparison of these two methods,this paper USES two kinds of research methods to reflect the performance of listed companies.In the study of domestic and foreign enterprise assets reorganization theory,on the basis of asset restructuring of listed enterprises in our country development course and current situation of the development,tries hard to find suitable for China's current development situation of general regulation of listed companies assets restructuring mode,researchers and practitioners use better for the government and enterprise asset restructuring to provide the reference value.On thisbasis,the Jiang Xizheng bond assets reorganization process for the data collect and arrange,in order to pass the strategic choice of the assets reorganization process again retrospective comprehensive analysis and argument,to evaluate the effect of assets reorganization,hope that through instances,do research on his theory of complement and help the listed company management practitioners provide certain reference significance.