１９９７年是中国证券市场发展的“资产重组年”。目前资产重组存在理论和实践上的两大误区，在一定程度上误导了资本市场上盲目的资产重组和投机行为。因此，在现阶段我国还不完全具备资产重组作为产权交易方式的基本条件的情况下，对资产重组应加强管理监督并有所控制，真正实现优势互补、资源共享且有规模经济效益的重组。 1997 is the “year of asset reorganization” for the development of China’s securities market. At present, there are two major misunderstandings in both theoretical and practical aspects of asset reorganization, which to a certain extent misled blind asset reorganization and speculation in the capital market. Therefore, in the current stage when China does not fully have the basic conditions for the reorganization of assets as a method of property rights transactions, it is necessary to strengthen management oversight and control of asset reorganization, and truly restructure with complementary advantages, resource sharing, and economies of scale.