摘要
对上市公司重组的原因和方式结合实证进行分析、探讨，并提出公司重组有效性的财务标准．
The assets reorganization of listing companies is a hotspot in stock market. This paper carries out positive analysis and study on the reasons and methods of company reorganization, and proposes the financial criteria for the validity of company reorganization.
出处
《上海电力学院学报》
CAS
1998年第4期53-57,共5页
Journal of Shanghai University of Electric Power
关键词
资产重组
收购
置换
债务重组
重组的有效性
assets reorganization
purchose
replacement
debt reorganization
validity of reorganization
