陕西上市公司资产重组存在的问题及对策

陕西上市公司为了自身的发展进行了许多形式多样的资产重组，但这些资产重组并未给陕西上市公司带来预想的发展。从近年来的平均每股收益指标和净资产收益率指标可以看出，陕西上市公司收益下滑严重。由于我国证券市场不成熟，陕西上市公司存在的历史问题及制度的缺陷，使得陕西上市公司在资产重组中存在不少问题，从而未达到预想的资产重组效果。

Assets Reorganization of the Listed Companies in Shaanxi: Problems and Countermeasures

Various forms of assets reorganization among Shaanxi's listed companies have been done for their own development. But these moves have not brought about the expected results. The average EPS and earnings yield of net assets in recent years indicate a serious slowdown for Shaanxi's listed companies. Due to China's immature stock market, the questions left over by history, and institutional defects, many problems have arisen in the assets reorganization of Shaanxi's listed companies, thus failing to attain the expected results.