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2002年是《关于上市公司重大购买、出售、置换资产若干问题的通知》颁布实施后的第一个年度.该年度共计发生53次重大重组案例,较之前《关于规范上市公司重大购买或出售资产行为的通知》规范期间的138次重大重组案例,重组市场表现出明显变化 我们对2000年——2002年全部上市公司重大重组全景的深度分析后,发现在中国证券市场监管及政策法规的不断完善下,出现了许多令投资者关注的焦点.最为引人注目的是,上市公司重大重组的最终表现形式:改变上市公司资产状况。已经由感性无序、投机炒作状态朝着理性、战略发展的方向回归。财务报表的真实性也较之以前为好
2002 is the first year after the promulgation and implementation of the Notice on Certain Issues Concerning Major Purchase, Sale and Replacement of Assets of Listed Companies.A total of 53 major reorganization cases occurred during the year, compared with the previous Articles on regulating the significant purchase or sale of assets of listed companies 138 cases of major restructuring during the “Notice of Conduct” regulation, the restructuring of the market showed a clear change We 2000-2002 all listed companies major restructuring panoramic analysis of the depth and found that China's securities market regulation and continuous improvement of policies and regulations There have been many appeals to investors, most notably the ultimate manifestation of major restructuring of listed companies: the change of the assets of listed companies. It has returned to the direction of rationality and strategic development from the state of perceptual disorder and speculation. The authenticity of the financial statements is also better than before