摘要
上市公司的资产重组是近年来中国资本市场的热点,它给中国资本市场带来了深刻的变化和影响。从其重组的目的看,上市公司的资产重组可以大致分为三类:扩张型资产重组、调整型资产重组和控制型资产重组。作为资产重组重要方式之一的控制型资产重组,因其影响面大、操作运用广、存在问题多而备受各方关注。
The assets-restructuring of listed companies is the fo cus of Chinese capital market in recent years. By the target of restructuring, we can classify the assets restructuring of listed companies into three types: by expansion, by adjusting and by control-changing, As an important mode of assets restructuring, assets.re structuring by control-changing attracted much attention of all circles because of its great influences, extensive applications and multiple problems.
出处
《四川大学学报(哲学社会科学版)》
CSSCI
北大核心
2002年第2期17-23,共7页
Journal of Sichuan University:Philosophy and Social Science Edition