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为规范上市公司重大重组行为,鼓励上市公司通过并购重组提高资产质量,促进资源优化配置,中国证监会于2001年12月发布了《关于上市公司重大购买、出售、置换资产若干问题的通知》(证监公司字[2001]105号)。根据105号文件,凡重组规模超过70%以上的,按重新上市对待,须提交中国证监会发行审核委员会重大重组审核工作委员会审核。为做好上市公司重大重组的审核工作,发审委重大重组审核工作委员会于2002年3月20
In order to standardize the major reorganization of listed companies and encourage listed companies to improve asset quality through mergers and acquisitions and promote optimal allocation of resources, the CSRC promulgated the Circular on Several Issues Concerning Major Purchase, Sale and Replacement of Assets of Listed Companies in December 2001 Zheng Jian Gong Si Zi [2001] No. 105). According to Document No. 105, where the size of the reorganization exceeds 70%, it shall be submitted to the review and approval committee of major reorganization of the issuance examination committee of the CSRC for review on a re-listing basis. In order to do a good job in auditing the major reorganization of listed companies, the Audit Committee of the major restructuring and reorganization committee of the issuance examination and approval commission on March 20, 2002