摘要
针对资产剥离和重组绩效之间的相关性问题,运用财务绩效和市场绩效分析方法对攀钢钒钛2016年资产重组方案进行评价,分析了样本公司的绩效状况,提出规避重组引发的同业竞争,控制重组后的风险等建议,为相关上市公司提供借鉴。
In view of the correlation between asset divestiture and restructuring performance,the financial performance and market performance analysis methods are used to evaluate the assets restructuring plan of Panzhihua Iron and Steel Co.,Ltd.in 2016.The performance status of sample companies is analyzed,and suggestions are put forward to avoid horizontal competition caused by restructuring and control risks after restructuring,which can provide reference for related listed companies.
作者
张书宁
ZHANG Shuning(School of Business Administration,Liaoning Technical University,Huludao 125105,China)
出处
《辽宁工程技术大学学报（社会科学版）》
2021年第1期25-33,共9页
Journal of Liaoning Technical University(Social Science Edition)
关键词
资产重组
资产剥离
财务绩效
绩效分析
攀钢钒钛
asset restructuring
asset divestiture
financial performance
performance analysis
Panzhihua Iron and Steel Co.,Ltd
