资产重组通常是指企业将一项(批)资产转化为另一项(批)资产的行为。资产重组的动因分析市场经济环境下,企业作为独立的经济主体,其一切经济行为都受到利益动机驱使,并购行为的目的也是为实现其财务目标――股东利益最大化。同时,企业并购的另一动力来源于市场竞争的巨大压力。 Assets reorganization usually refers to an enterprise converting one (batch) of assets into another (batch) of assets. Motivation of Assets Reorganization Under the market economy environment, as an independent economic entity, all its economic activities are motivated by profit motives. The purpose of M & A behavior is also to achieve its financial goal of maximizing the interests of shareholders. At the same time, another motive force for mergers and acquisitions comes from the enormous pressure of market competition.