data restructuring 中文意思是什麼
data restructuring
解釋
數據再構成- data : n 1 資料，材料〈此詞系 datum 的復數。但 datum 罕用，一般即以 data 作為集合詞，在口語中往往用單數...
- restructuring : n. 改革〈尤指前蘇聯戈爾巴喬夫時期實行的改革，與perestroika同義〉。
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Nevermore, the past accommodating restructuring, the industrial restructuring shall turn to strategically one. the writer considered that it should apply the input - output analysis to the study of restructuring as the basis and use the data and models of input - output to calculate and forecast the restructuring orientation in recent and future periods in order to optimize its structure and obtain effective allocation of resources
我國產業結構調整已不再是過去的適應性調整，將轉變為戰略性調整，我認為這個層次的結構調整應以投入產出分析為基礎，運用投入產出數據與模型來核算和預測我國產業結構目前和今後一個時期的調整方向，以優化產業結構，達到資源的有效配置。 -
The purpose of this paper is to find out the characteristics of corporate restructuring and reorganizations under the background of strengthened supervision and improved accounting standards in 2001. using financial data on chinese public firms that had performed restructurings in 2001, this paper studies the impact of restructuring activities on firms " performance. it finds that performance of sample companies are better than the market average both before and after restructuring, but financial ratios does not improve obviously, what ' s more, the roe ratios even drop generally, which are very different from the characteristics during the past few years
本文採用以財務數據為基礎進行評價的方法，對2001年上市公司資產重組進行研究發現，從資產重組的方式來看，收購兼并所佔比重最高，業績較好的公司偏向于選擇這種重組方式，而資產置換、股權轉讓仍為績差公司所青睞；從重組前後財務指標的變化來看，重組公司表現優於市場平均水平，但與往年重組公司當年業績即得到明顯提升不同， 2001年重組公司財務指標並未得到顯著提高，凈資產收益率更是全面下降，統計對比不支持上市公司利用資產重組調節公司績效的觀點。
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