摘要
上市公司、地方政府、证券商、买壳企业、社会公众投资人 ,在资产重组中各自扮演不同角色 ;上市公司热心于重组意在“保牌”和“圈钱” ,地方政府热衷于重组意在维护“诸侯经济”利益 ;“报表重组”、“资产拼盘”、“合同重组”、“年末重组”、“赶时髦重组”是重组中的倾向性问题 ;认识重组的真正目的 ,确立重组成效的客观标准。
Market exchanging companies, local governments, share buying enterprises and social public investors are all playing different roles in the process of assets reconstruction, i.e., market exchanging companies are keen on 'protecting' and 'circling'; local governments are interested in supporting the local benefits. Reconstruction has shown a reconstruction tendency of reports, assets, contract, the end of year and fashion-chasing. Therefore, it is high time to realize the genuine purpose, to set up an objective standard and regularize governmental behavior.
出处
《三峡大学学报(人文社会科学版)》
2002年第6期47-49,共3页
Journal of China Three Gorges University(Humanities & Social Sciences)
基金
湖北省教育厅重点基金项目 (2 0 0 2A530 1 3)