在大势上行乏力背景下,以ST股为首的绩差股的走强,其背后存在两大动能:一方面,新会计准则对亏损股、绩差股将产生“改头换面”的积极影响;而另一方面,则是交易所近期宣布对“股改+重组”类的股改方案给予优先审批、大开绿灯的激励。 Against the background of weak upward momentum in the general trend, there are two major motivations behind the weak performance stocks headed by ST shares: on the one hand, the new accounting standards will have a positive impact on loss-making stocks and underperformers on the one hand, and the other will have a “face-lift” effect; on the other hand, In terms of the exchange rate, the stock exchange recently announced that it will give priority approval to the stock reform plan of the “Share Reform + Restructuring” type and give a green light.