资产重组是指通过不同法人主体的法人财产权、出资者所有权及债权人债权的相互调整和改变 ,对实业资本、金融资本等的重新组合 ,以实现资本的最大增值。它是优化资源配置 ,加速资本集中 ,促进规模经济发展的有效途径。我国的资产重组从实际运行来看 ,比较活跃 ,特别体现在上市 Assets reorganization refers to the reorganization of industrial capital and financial capital through the mutual adjustment and change of legal person's property rights, the investor's ownership and the creditor's rights of different legal persons so as to realize the maximum value-added of capital. It is an effective way to optimize the allocation of resources, speed up capital concentration and promote the development of economies of scale. In terms of actual operation, the asset restructuring in our country is relatively active, especially in the market