虽然备考财务报表存在模拟和假设,但这并不代表可以天马行空地随意臆测,所有的模拟和假设都应当基于重组交易的相关事实而设立近年来,随着我国宏观经济的快速增长以及资本市场的日益成熟,各行业、各领域企业往往会通过兼并和收购股权、资产等多种形式积极进行资产重组来有效整合产业链资源,提升核心竞争能力和持续发展能力。同时,资产重组交易也能有效地减少上市公司的关联交易,避免同业竞争等问题。据不完全统计,2010年我国A股市场上市公司完成的重大资产重组将近50起。进行重大资产重组的上市公司涉及汽车、医药、航天科技、家电电子、建筑机械等不同行业和领域,相关影响面较广。 Although there are simulations and assumptions in the pro forma financial statements, this does not mean that we can arbitrarily speculate that all the simulations and assumptions should be based on the relevant facts of restructuring transactions. In recent years, with the rapid growth of China’s macroeconomic and capital markets The enterprises in various industries and fields often actively reorganize their assets through mergers and acquisitions of shares and assets and other forms to effectively integrate resources in the industrial chain so as to enhance their core competitiveness and sustainable development capability. At the same time, asset restructuring transactions can also effectively reduce listed companies related party transactions, to avoid competition and other issues. According to incomplete statistics, nearly 50 major asset restructurings completed by listed companies in China’s A-share market in 2010. The listed companies involved in major asset restructuring involve different industries and fields such as automobile, medicine, aerospace science and technology, home electronics, construction machinery, and other related industries.