当前 ,我国企业的经济效益不佳 ,上市公司也无法独善其身。从１９９９年的中期报表中可以看出 ,亏损公司大量增加 ,有些公司已经到了资不抵债濒临破产的地步。为了扭转不利局面 ,上市公司都采取了一些积极的措施 ,其中资产重组、收购兼并是运用最多、最普遍的一种方法。但是 , At present, the economic benefits of our country's enterprises are not good, and the listed companies can not separate themselves. As can be seen from the 1999 interim report, the number of loss-making companies has increased substantially, and some companies have reached the point where insolvency is on the verge of bankruptcy. In order to reverse the unfavorable situation, the listed companies have taken some positive measures. Among them, asset restructuring and mergers and acquisitions are the most commonly used and most commonly used methods. However,