ST公司资产重组扭亏效应分析

在比较成熟的市场经济中，资产重组的积极作用能够比较充分地发挥出来。在我国，资产重组的效应到底怎样，目前还存在不同的看法。本文通过对26家曾进行资产重组的ST公司进行分析，认为资产重组不等于上市公司的业绩改善，而只是为上市公司业绩改善提供了一种可能，与资产重组相比较，上市公司强化主业、完善机制、加强管理的努力，才是扭亏为盈的惟一出路。

The Analysis of ST Company Property Reorganization Reversing Loss Effect

At relatively developed market economy , the positive effect of property reorganization can adequately develop out, and how the effects that property reorganize in the our country after all still exists different viewpoints. This paper analyses 26 ST company that have carried out property reorganization and thinks the property reorganization is not equal to the improvement of the listed company's accomplishment, but just for the improvement of the deficiency listed company s accomplishment provided a kind of possibility, comparing to property reorganization, the deficiency listed company to enhance dominant business, perfect mechanism, enhance the management's effort, and just reverse the loss to the profit 's unique outlet.