摘要
资产重组是上市公司重要的市场行为,也是资本市场中的重要现象。绩效是资产重组的首要问题,近几年,随着我国资本市场的发展,上市公司资产重组的绩效问题已成为资本市场研究的一个热点。本文从内涵入手,对资产重组绩效的理论研究、评价方法和实证研究等方面对当前研究做了综合分析与评价。
The rearrangement of assets is the important market behavior of listed company and the important phenomenon in capital market. The performance is the primary aspect of rearrangement of assets.In recent years,whith the development of capital market in China,the performance of rearrangement of assets of listed company has already become a focus of researches on capital market.In this essay,by starting with its connotation, the aurthor mainly analyse theoretical researches,appraising methods and positive researches into performance of rearrangement of assets.
