十三五期间国家提出要加快国有企业的改革步伐,激发国有企业在我国社会经济中的活力。国有企业资产证劵化是改革中最便捷的方式,可以有效地实现国有资产的市场化盘活。本文以卫士通收购母公司集团资产为例,分析公司资产证劵化为卫士通所带来的财务效益,为以后的收购行为提供参考。 During the 13th Five-Year Plan period, the state proposed to speed up the reform of state-owned enterprises and stimulate the vitality of state-owned enterprises in China’s social economy. Securitization of assets of state-owned enterprises is the most convenient way to reform, which can effectively realize the market-oriented activation of state-owned assets. This article takes the group assets acquired by the Guardian Group as an example to analyze the financial benefits brought by the company’s asset securitization into the Guardian Tong and provide references for future acquisitions.