论资产重组的运用及存在的问题

On Application of Asset Restructuring and Relevant Problems

资产重组是企业调整产业结构、优化资产质量、提高资产利用效率的有效方法。通过分析资产重组的主要方式在我国企业改制方面的具体运用 ,阐明了我国企业在资产重组过程中存在的主要问题及其不良影响。

Asset restructuring is effective in enterprises' readjustment of industry structure, optimization of asset quality and increase of asset utilization rate. In this paper major ways of asset restructuring in China are studied, and problems in the process and their negative impact are addressed in detail.