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最近财政部公布的新会计准则和证监会实施的退市机制无疑都是中国股市的重大利好,是中国证券市场发展的重要里程碑。然而对于屡屡借重组、扭亏等概念为幌子进行恶意炒作的 ST、PT 板块及其他亏损公司,却无疑是重大的利空,近来重组板块出现明显的恐慌性抛盘就是例证。亏损上市公司依靠虚假性重组在二级市场上牟取暴利的时代将一去不复返了,而实质性重组将成为真正求生存、求发展的上市公司的必然选择。
The recent promulgation of the new accounting standards by the Ministry of Finance and the delisting mechanism implemented by the CSRC are undoubtedly the major good news for China's stock market and an important milestone for the development of China's securities market. However, the ST, PT plates and other loss-making companies that maliciously speculate under the guise of reorganization and loss-making have undoubtedly been a major weakness. Recently, there has been an obvious case of panic selling in the restructuring sector. The times that loss-making listed companies rely on fictitious restructuring to reap huge profits in the secondary market will be gone forever, and substantive reorganization will become the inevitable choice for the real survival and development listed companies.