摘要
近几年 ,由于旅游业竞争激烈 ,一些旅游上市公司效益平平 ,步履艰难 ,它们试图通过资产重组来寻求新的发展路子 ,但是在资产重组过程中 ,上市公司必须根据企业发展的长远目标来确定重组的内容和方式 ,通过重组达到提高效益和重塑企业竞争力的目的。
Due to recent keen competition in tourism industry which results in mediocre benefit,tourism listed companies are trying to seek new ways in development through assets recombination.In the course of assets recombination,listed companies are supposed to determine the content and mode of assets recombination according to the long\|term target of development in order to raise benefits and regain high competitiveness through assets recombination.
出处
《旅游学刊》
CSSCI
北大核心
2000年第5期21-25,共5页
Tourism Tribune
关键词
旅游
上市公司
资产重组
tourism
listed companies
assets recombination