本文以2014~2015年并购重组委审核的发行股份购买资产事项为样本,研究什么样的重组事项更容易通过并购重组委的审核以及审核标准是否随政策而变化。研究发现:并购重组委以前更注重并购重组事项对公司当年盈利能力的影响,新政实施以后,希望上市公司通过并购重组优化其业务结构,健全经营发展战略、完善业务管理模式,同时更加鼓励市场主体的自由行为。 This article takes the assets issue of shares issued by the merger and reorganization commission from 2014 to 2015 as a sample to study what kind of reorganization matters can be more easily approved by the merger and reorganization commission and whether the audit standards change with the policy. The study found that mergers and acquisitions reorganization committee paid more attention to the impact of mergers and acquisitions on the profitability of the company. After the implementation of the New Deal, it hoped that listed companies would optimize their business structure through mergers and acquisitions, improve the business development strategy, improve the business management mode and encourage the market players Free behavior.