摘要
资产按照不同时期的经济走向及市场变动而进行重新组合,这是资产本身所固有的內在特征。后股改时代是股权分置时代到全流通时代的一个过渡时期,其时间持续较长。在此阶段,上市公司资产重组会发生一些新的变化。阐述中国上市公司资产重组的发展历程和后股改时代中国证券市场的特征,分析后股改时代上市公司资产重组的发展动向,并提出规制措施。
It is the intrinsic characteristic of assets that assets are to be restructured according to the economic trends and market changes. The post-reform of share-holding system is a special period that lasts long. In this period, new changes are bound to happen in assets restructuring. The paper points out the features of the post-reform phase in China＇ s stock market by reflecting the development of assets restructuring of Chinese listed companies. It analyzes the development direction of such restructuring of the time, and raises some measures of regulation.
出处
《四川大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第2期94-98,共5页
Journal of Sichuan University：Philosophy and Social Science Edition
关键词
后股改时代
上市公司
资产重组
规制措施
the Post-Reform Time of the Share-Holding System
Listed Companies
Assets Restructu- ring
Measures of Regulation
