在我国证券市场进一步向规范化、法制化、市场化方向发展的同时,上市公司的重组呈现出新的特点,其中不乏有创新之作。 一、我国上市公司战略购并重组的浪潮开始出现。 在众多的上市公司旨在改变主业或经营业绩的财务性重组的同时,我国许多优势上市公司也开始了新一轮的战略购并重组。一方面与过去只是改变上市公司主业的购并重组不同,战略购并均是立足主业,在同行业中实施兼并、重组;另 While the stock market in our country is further standardized, legalized and marketized, the reorganization of listed companies shows new characteristics, many of which are innovative. First, the wave of strategic mergers and acquisitions of Chinese listed companies began to emerge. While a large number of listed companies aim to change the financial restructuring of main business or business performance, many superior listed companies in our country have started a new round of strategic mergers and acquisitions. On the one hand, mergers and acquisitions, which used to change the main business of listed companies in the past, are different from each other. Strategic mergers and acquisitions are all based on their main businesses and implemented mergers and reorganizations in the same industry.