资产重组是我国ST上市公司“脱帽”的重要方式,在资产重组过程中ST上市公司通过各种盈余管理方式来实现资产重组后业绩的提升,进而达到“脱帽”。本文通过中农资源的资产重组来分析其主要的盈余管理方式,进而提出具有针对性的建议。 Assets reorganization is an important way for ST listed companies in China to take off his cap. During the reorganization of assets, ST listed companies achieve the performance improvement after assets reorganization through various earnings management methods, and then achieve “off hat”. In this paper, we analyze the main earnings management methods through the reorganization of assets of middle peasants, and then put forward some pertinent suggestions.