资产重组

上市公司资产重组de典型问题和发展趋势

Typical Problems and Trends of Public-Listed Company Asset Restructuring

作为一种资产重组中的创新模式，MBO在中国是一个新生事物，因此有必要对其进行理论研究和实践探讨。

In practice , assets restructuring is combined with different modes .

ST公司资产重组扭亏效应分析

The Analysis of ST Company Property Reorganization Reversing Loss Effect

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 .

ST类公司资产重组，一直是我国资本市场上备受关注的焦点，也是众多学者研究的重点之一。

The restructing of ST companies are always be concerned in capital market and are studied by lots of researchers .

政府在整个重组过程中，发挥了主导作用，是HG公司资产重组的最大买单者。

In this process of rearrangement , government played the leading role and became the biggest buyer .

但ST公司通过资产重组是否可促进股东财富增加、改善公司财务绩效，目前的研究并未达成共识。

But , the ST companies through assert restructuring can weather increase shareholder wealth or improve financial performance ; the current research has no consensus yet .

通过统计数据叙述了在世纪之交的世界TiO2工业资产重组及市场态势。

Based on statistical data , the author has described theworld assets rearrangement and market situation of titanium dioxide industry at the turn of the century .

同时发现资产重组类型、交易支付对价方式是资产重组事件使ST公司股价出现不同表现的主要影响因素。

It also reveals that the ways of asset restructuring and the means of payment are the main factors leading to different performance of corporations ' stock price .

介绍盈余管理的概念，盈余管理的基本特征，盈余管理国内外的研究现状，盈余管理的策略和常见方法，盈余管理的效应。第三部分介绍ST长控资产重组事件。

Part two - General Review : It introduces the concept , basic features , studying presence home and abroad , tactics and means , influence of earning management .

分析了ST公司进行盈余管理的主要手段：巧用会计政策，利用关联交易，资产重组，利用政府支持。

Primary means of analysis of ST company earnings management : using accounting policies , the use of related party transactions , asset restructuring , use of Government support .

这项计划本来只是一个纯债务融资计划，但现在却被视为资产重组，意味着它必须经过欧盟（EU）位于布鲁塞尔的公平竞争委员会（competitionauthorities）的审核。

The plan was initially presented as a pure debt refinancing , but now it is being viewed as a restructuring , which means it has to be examined by EU competition authorities in Brussels .

在加入WTO和国企资产重组的良好经济环境下，国内上市公司成为外资并购的热点，而上市公司的外资政策也倍受关注。

With China 's entering WTO and the rearrangement of the state-owned enterprises , listed company in China has become the interest of foreign multinational corporations , and the policy about it has become a hotspot .

这桩交易是中国基金管理行业大规模资产重组的一部分，也让摩根士丹利与华鑫证券（HuaxinSecuritiesCo。）坐上了同一艘船，华鑫证券拥有合资公司30%的股份。

The deal is part of a larger asset shuffle among Chinese firms and puts Morgan Stanley in business with Huaxin Securities Co. , which has a30 % holding .

业界巨头李泽楷（richardli）旗下的香港固话电信集团电讯盈科（pccw）昨日表示，计划将一些核心资产重组至一个独立的控股集团，并将新公司45%的股权出售给投资者。

PCCW , the Hong Kong fixed-line telecoms group chaired by tycoon Richard Li , said yesterday it planned to fold some of its core assets into a separate holding group and sell up to 45 per cent of the new company to investors .

同时法国Franco-Belgian银行业巨头的倒塌，已经将迫切需要进行资产重组的欧洲银行带回了家。

Meanwhile the collapse of a Franco-Belgian banking giant , Dexia , has brought home the pressing need to recapitalise Europe 's banks .

企业资产重组是当今我国经济生活中一个引人注目的经济现象。

Assets restructuring is a very outstanding phenomenon in Chinese economy .

俄罗斯能源领域的资产重组和中俄能源合作

Assets Reorganization of Energy Sector of Russia & Sino-Russia Energy Cooperation

换股并购在企业资产重组中的应用研究

Study on Convertible M & A in Enterprises ' Asset Restructuring

资产重组的浪潮呼唤会计做出与之相应的变革。

The wave of asset reorganization requires corresponding reform on accounting .

上市公司重大资产重组的业绩改善研究

An Empirical Study on Performance of Momentous Restructuring of Listed Companies

收缩性资产重组方法的比较与选择研究

Comparison and Selection on the Approaches of Contract Reorganization of Asset

试论建筑企业资产重组与资本经营

Discussing the Property Reform and Capital Managment of Construction Enterprises

资产重组包括扩张型资产重组和收缩型资产重组两种类型。

The types of asset reorganization includes expansion and contraction .

通过资产重组调整和优化经济结构；

Adjust capital structure to regulate and improve economic structure .

关于资产重组中涉及流转税政策的思考

A Review of Policies on Intermediate Taxes in Asset Restructure

《案例》：广东建筑工程集团有限公司&资产重组的战略思考

Guangdong Construction Engineering Group Ltd. & Strategic Thinking about Merger of assets

论企业并购过程的整体性经济评价&一拖集团公司资产重组与资本运营实证研究

Economic Evaluation of the Ensemble Process In Mergers and Acquisitions of Enterprise

论我国商业银行的资产重组与业务拓展

On the Property Recombination and Business Development of Commercial Banks in China

资产重组的产业结构调整效应研究

The Study on Effect of Industrial Structure Adjustment of the Assets Rearrangement