摘要
近几年来 ,一宗宗的资产重组案例使证券市场热点不断。细细看来 ,就是围绕着上市公司这个“壳”进行的。因此“壳”资源问题研究具有重要的理论价值及现实意义。本文探讨了买“壳”上市这一“壳”资源有效利用形式的运作思路和对策 ,指出买“壳”上市过程应包括股权重组。
In recent years, cases of rearrangement of assets create focuses on the security market constantly. If paying more attention to this situation, we can make clear that all of the problems are concerned about “shell” of listed company. So the research work of “shell” resource has an important theoretical value and realistic meaning. this thesis analyzes the operational way and thinking and strategy of company annexing, which is an effective pattern of using “shell” resource, and furthermore points out that three processes, the restructure of capitals, the restructure of assets and the post-acquisition integration, should be included in an complete behavior of buying shell to enter market.
出处
《中央财经大学学报》
CSSCI
北大核心
2005年第1期36-38,共3页
Journal of Central University of Finance & Economics
关键词
买“壳”上市
策略
Companies nanexing Tactics