重大资产重组交易历来被上市公司视作改善经营、扭转亏损的重要方式,予以积极推崇并付诸实施,其中不乏重组后使整个上市公司脱胎换骨,成功案例,也出现了不少损害中小股东的恶性事件。随着中国股市进入全流通时代,上市公司的重大资产重组出现了一些新的交易工具和交易模式,其中尤以整体资产上市最为引人注目。全文分三部分,第一部分为导论,介绍研究的背景意义、研究现状及研究重点;第二部分从学术的角度介绍了整体上市的概念,内涵及其基本模式,第三部分本方侧重对整体上市利弊进行了分析。 Major asset restructuring transactions have always been listed companies as the improvement of operations, an important way to reverse the loss, to be actively respected and put into practice, many of them after the reorganization of the entire listed company reborn, success stories, there have been many harm to the viciousness of minority shareholders event. With the Chinese stock market entering the era of full circulation, there have been some new trading tools and trading modes in major asset restructurings of listed companies, of which the overall asset listing is most noticeable. The full text is divided into three parts. The first part is an introduction which introduces the background, research status and research emphases of the research. The second part introduces the concept, connotation and basic pattern of the whole listing from the academic point of view. The third part focuses on the whole Advantages and disadvantages of the market were analyzed.