报表性重组

这说明样本公司通过并购重组提高经营业绩，获得协同效应可能是一个短期效应，并没有让并购重组的优势充分体现出来，报表性重组明显。

Indicating that the sample companies to improve business performance through mergers and acquisitions , gaining synergies may be a short-term effect , and did not allow the full advantages of M & A reflected , the phenomenon of purpose for financial statements is obvious .

2001年以来，ST公司的资产重组逐步由报表性资产重组转变为实质性资产重组。

Since 2001 , ST listed companies ' surface reorganization has been gradually replaced by reorganization in the real sense .

上市公司经理人在这样的制度背景下，在寻利行为受阻的情况下自发或自觉地采取了谋取自身利益最大化的寻租行为&报表性资产重组。

Managerial levels of listed companies are intended to seek rent under such institutional circumstances while natural profit-seeking activities are interrupted .