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毫无疑问,资产重组是在市场经济条件下进行资源配置和再配置的一个重要组成部分,对社会经济的发展具有积极的作用。随着国有企业产权制度改革的深入和经营机制的进一步转化,资产重组和资本运营成为优化存量资产与调整增量配置的重要手段。在我国上市公司资产重组取得一定成果的同时,应看到实践中仍存在一些误区。
There is no doubt that asset restructuring is an important part of resource allocation and reallocation under market economy conditions and plays a positive role in social and economic development. With the deepening reform of the property rights system of state-owned enterprises and the further transformation of operating mechanisms, assets reorganization and capital operation have become an important means to optimize the stock assets and adjust the incremental allocation. While some achievements have been made in asset restructuring of listed companies in our country, we should see some misunderstandings in practice.