本文以*ST联合为例,分析了其摆脱ST的方法,以及“脱帽”后*ST联合的战略转变和业绩表现。最后,针对拟通过重组摆脱困境的ST公司,从重组前应持有的态度、重组中对象的选择以及重组后企业的发展三个方面提出建议,希望对ST公司摘帽之后真正摆脱困境、实现企业资源整合的同时加强企业核心竞争力和盈利能力有所启示。 This paper takes the combination of * ST as an example to analyze its strategy of getting rid of ST and the strategic change and performance of the combination of “ST” and “ST.” Finally, for the ST company that intends to get rid of the difficulties through restructuring, it puts forward suggestions from three aspects: the attitude that should be held before the reorganization, the choice of the objects in the reorganization, and the development of the reorganized enterprises. It hopes to get rid of the difficulties and achieve Inspired by the integration of enterprise resources while strengthening the core competitiveness and profitability of enterprises.