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.