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上市公司的资产重组是我国资本市场一个比较独特的现象,根植于我国对股票发行的管制制度。对股票发行的政府管制造成了企业高昂的上市成本,从而使得上市公司具有“壳”资源价值,这也是为什么我国上市公司大量存在资产重组行为的根本原因。从会计的角度研究上市公司的大股东变更和资产重组
Assets reorganization of listed companies is a rather unique phenomenon in China’s capital market, which is rooted in China’s system of controlling the issuance of stocks. The government regulation on the issue of shares has caused the high listing cost of the enterprise, which makes the listed company have the resource value of “shell”, which is also the fundamental reason why there are a large number of assets restructuring in the listed companies in our country. Research on the Change of Large Shareholders and Assets Reorganization of Listed Companies from the View of Accounting