摘要
随着我国资本市场的不断完善和发展,以及上市公司对收缩性资产重组方式的分拆上市需求的日渐强烈,分拆上市研究越来越受到理论界和实务界的关注和重视。基于坚实的理论基础和丰富的数据环境,国外有关分拆上市的研究在二十多年来得以快速发展。本文从分拆上市的内涵、分拆上市与其他几种收缩重组方式的区别以及分拆上市研究的主要视角几个方面系统阐述了国外相关研究成果,并对进一步研究的方向进行了简要评论。
As China＇s capital markets continue to improve and develop, as well as the listed companies having increasingly strong demand for Equity Carve-Outs which is the way of assets contraction reorganization, equity Carve-Outs have received more and more concern and attention. Based on solid theoretical foundation and rich data environment, researches on Equity Carve-Outs in foreign markets have developed rapidly over the past two decades. This paper systematically discusses foreign research achievements in the connotation of Equity Carve-Outs, the difference between Equity Carve-Outs and several other ways of assets contraction reorganization and main research perspectives on Equity Carve-Outs. Also, the direction of further studv is briefly commented.
出处
《证券市场导报》
CSSCI
北大核心
2010年第2期61-67,共7页
Securities Market Herald
关键词
资产重组
分拆上市
分拆动机
Assets reorganization, Equity Carve-Outs, Carve-outs motivation
