出版科学 ›› 2016, Vol. 24 ›› Issue (3): 28-.

• 博士论坛 • 上一篇    下一篇

出版传媒集团进行内部资产重组的思考

杨 荣   

  1. 北京印刷学院经济管理学院
  • 出版日期:2016-05-15 发布日期:2016-05-15
  • 作者简介:杨荣,经济学博士,北京印刷学院经济管理学院讲师。

Internal Asset Restructuring of Publishing and Media Groups

  • Online:2016-05-15 Published:2016-05-15

摘要:

对企业集团内部资产重组进行理论探讨,提出内部资产重组是企业外部扩张的递进阶段,在企业改
革推进中具有重要作用,结合出版传媒集团当前的发展趋势,提出出版传媒集团在关注新增投资及兼并收购之外,
应关注内部资产重组问题。对已上市出版传媒集团资产配置的现状和效率进行考察,回顾英国培生集团的投资
并购与资产剥离的实施情况,提出中国出版传媒集团可以利用资产—利润结构的均衡性原则,采用多种方式进
行内部资产重组。

关键词: 企业集团内部资产重组, 资产配置效率, 资产&mdash, 利润结构均衡性原则

Abstract:

This paper first discussed the theory of internal assets reorganization of enterprise groups,
and proposed that media groups should pay attention to the internal asset restructuring besides the new
investment or the mergers and acquisitions. Then the present situation and efficiency of asset allocation in the
listed media groups were investigated. Through researching the implementation of mergers and acquisitions
and divestitures of British Pearson, in the end, it suggested that the China publishing media groups can use
the balance principle of the asset and profit structure to carry out the internal assets restructuring in a variety of
ways.